GST liability reversal in GSTR-3B 2018-19 and rectified demand dispute remitted for fresh merits review after full deposits
Case-Laws
GST
Challenge to rectification of GST demand where the taxpayer had partly reversed liability in the GSTR-3B for 2018-2019 was addressed by applying the court's consistent approach that the adjudicating authority must reconsider the matter on merits after securing revenue. The matter was remitted for a fresh merits order, subject to the taxpayer depositin
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