GST input mismatch in GSTR-2A vs GSTR-3B and unclear notice; s.74 extended period order quashed, remanded after 10% deposit
Case-Laws
GST
Challenge to invocation of the extended period under s.74 of the TNGST Act was considered in light of an unclear show-cause notice and the alleged mismatch between GSTR-2A and GSTR-3B. The court held that proper adjudication on limitation and tax liability required the taxpayer to furnish a comprehensive reply on merits along with legal submissions, w
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