GST Authority's Order Quashed for Failing to Provide Hearing Under Section 75(4) Despite Taxpayer's Reconciliation Explanation
Case-Laws
GST
The HC held that the tax authorities violated principles of natural justice by failing to consider the petitioner's explanation regarding duplication of taxable supply amounts in Form GSTR-1. The petitioner had demonstrated in Form GST ASMT-11 that there was no actual discrepancy between GSTR-3B and GSTR-9 returns, as the data had been reconciled.
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