Disputed GST assessment order annulled; 25% tax deposit required; objections permitted.
Case-Laws
GST
Challenge to assessment order and rectification order for assessment year 2018-19 – mismatch between GSTR-3B and GSTR-2A/GSTR-2B – order challenged on grounds of non-service through tendering or registered post, violating principles of natural justice – impugned order set aside – petitioner directed to deposit 25% of disputed tax as per rectification order within 4 weeks – on compliance
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