{"id":71104,"date":"2025-03-11T08:33:24","date_gmt":"2025-03-11T03:03:24","guid":{"rendered":""},"modified":"2025-03-11T08:33:24","modified_gmt":"2025-03-11T03:03:24","slug":"gst-authority-39-s-order-quashed-for-failing-to-provide-hearing-under-section-75-4-despite-taxpayer-39-s-reconciliation-explanation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71104","title":{"rendered":"GST Authority&#39;s Order Quashed for Failing to Provide Hearing Under Section 75(4) Despite Taxpayer&#39;s Reconciliation Explanation"},"content":{"rendered":"<p>GST Authority&#39;s Order Quashed for Failing to Provide Hearing Under Section 75(4) Despite Taxpayer&#39;s Reconciliation Explanation<br \/>Case-Laws<br \/>GST<br \/>The HC held that the tax authorities violated principles of natural justice by failing to consider the petitioner&#39;s explanation regarding duplication of taxable supply amounts in Form GSTR-1. The petitioner had demonstrated in Form GST ASMT-11 that there was no actual discrepancy between GSTR-3B and GSTR-9 returns, as the data had been reconciled. <\/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=86429\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Authority&#8217;s Order Quashed for Failing to Provide Hearing Under Section 75(4) Despite Taxpayer&#8217;s Reconciliation ExplanationCase-LawsGSTThe HC held that the tax authorities violated principles of natural justice by failing to consider the petitioner&#8217;s e<\/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-71104","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71104","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=71104"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71104\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}