Error in GST return; rectification plea rejected without reasons.
Case-Laws
GST
Writ petition challenging order of assessment and DRC-07 notice issued without opportunity to petitioner, violating principles of natural justice. Held that no reasons assigned for rejecting rectification application u/s 161 of TNGST Act, except stating no satisfactory reasons attached. Petitioner pointed out error in return seeking revised assessment order. Impugned order rejecting rectification set aside,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =