Quashed orders; matter remanded for fresh adjudication after authority failed to address denial of GSTR discrepancy

Quashed orders; matter remanded for fresh adjudication after authority failed to address denial of GSTR discrepancyCase-LawsGSTThe HC quashed and set aside the impugned orders and allowed the petition by way of remand. The court held that the petitioner h

Quashed orders; matter remanded for fresh adjudication after authority failed to address denial of GSTR discrepancy
Case-Laws
GST
The HC quashed and set aside the impugned orders and allowed the petition by way of remand. The court held that the petitioner had specifically denied any discrepancy between Form GSTR-3B and Form GSTR-2A and that the adjudicating authority failed to address that contention and breached the audi alteram partem principle by not affording an effective hearing. The matter is remitted to Respondent No.3 for de novo adjudication on merits, including consideration of the petitioner's contention regarding no difference in demand arising from reversal of input tax credit or increase in output tax liability, after providing the petitioner a fair opportunity of hearing.
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