{"id":70655,"date":"2025-01-01T08:33:06","date_gmt":"2025-01-01T03:03:06","guid":{"rendered":""},"modified":"2025-01-01T08:33:06","modified_gmt":"2025-01-01T03:03:06","slug":"summary-rejection-of-gst-rectification-application-due-to-petitioner-39-s-failure-to-reply-to-notices-before-assessment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70655","title":{"rendered":"Summary Rejection of GST Rectification Application Due to Petitioner&#39;s Failure to Reply to Notices Before Assessment."},"content":{"rendered":"<p>Summary Rejection of GST Rectification Application Due to Petitioner&#39;s Failure to Reply to Notices Before Assessment.<br \/>Case-Laws<br \/>GST<br \/>The HC rejected the application for rectification u\/s 161 of the GST Act regarding mismatch between GSTR-3B, GSTR-2A, and GSTR-7. It held that the petitioner failed to reply to notices before assessment, violating principles of procedural fairness. The HC directed the petitioner to treat the impugned order as a show cause notice and submit objections with s<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=84468\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The HC rejected the application for rectification u\/s 161 of the GST Act regarding mismatch between GSTR-3B, GSTR-2A, and GSTR-7. It held that the petitioner failed to reply to notices before assessment, violating principle<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70655","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70655","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70655"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70655\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70655"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70655"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}