Impugned notice quashed; matter remanded for fresh CGST/SGST assessment under Section 73 after GSTR-3B discharge
Case-Laws
GST
The HC allowed the petition and quashed the impugned notice, impugned order and subsequent communication, holding that the petitioner's shortfall in tax for March-April 2020 had been discharged in the GSTR-3B filed and verified by the revenue authority. The court set aside the impugned proceedings and remanded the matter to the concerned authority for fresh cons
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