{"id":70793,"date":"2025-01-21T09:16:26","date_gmt":"2025-01-21T03:46:26","guid":{"rendered":""},"modified":"2025-01-21T09:16:26","modified_gmt":"2025-01-21T03:46:26","slug":"dismissal-order-set-aside-for-2017-18-appeal-to-be-heard-on-merits-for-gstr-discrepancies","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70793","title":{"rendered":"Dismissal order set aside for 2017-18; appeal to be heard on merits for GSTR discrepancies."},"content":{"rendered":"<p>Dismissal order set aside for 2017-18; appeal to be heard on merits for GSTR discrepancies.<br \/>Case-Laws<br \/>GST<br \/>HC set aside dismissal order for 2017-18 assessment year and directed Appellate Authority to consider appeal on merits regarding discrepancies in GSTR-1, GSTR-3B returns. Petitioner had filed appeal within prescribed time limit under Notification No. 53\/2023 and complied with condition of tax payment. Petition allowed.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, <\/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=85047\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; HC set aside dismissal order for 2017-18 assessment year and directed Appellate Authority to consider appeal on merits regarding discrepancies in GSTR-1, GSTR-3B returns. Petitioner had filed appeal within prescribed time l<\/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-70793","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70793","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=70793"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70793\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}