{"id":74335,"date":"2025-11-07T08:37:28","date_gmt":"2025-11-07T03:07:28","guid":{"rendered":""},"modified":"2025-11-07T08:37:28","modified_gmt":"2025-11-07T03:07:28","slug":"impugned-notice-quashed-matter-remanded-for-fresh-cgst-sgst-assessment-under-section-73-after-gstr-3b-discharge","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74335","title":{"rendered":"Impugned notice quashed; matter remanded for fresh CGST\/SGST assessment under Section 73 after GSTR-3B discharge"},"content":{"rendered":"<p>Impugned notice quashed; matter remanded for fresh CGST\/SGST assessment under Section 73 after GSTR-3B discharge<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition and quashed the impugned notice, impugned order and subsequent communication, holding that the petitioner&#39;s shortfall in tax for March-April 2020 had been discharged in the GSTR-3B filed and verified by the revenue authority. The court set aside the impugned proceedings and remanded the matter to the concerned authority for fresh cons<\/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=93958\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Impugned notice quashed; matter remanded for fresh CGST\/SGST assessment under Section 73 after GSTR-3B dischargeCase-LawsGSTThe HC allowed the petition and quashed the impugned notice, impugned order and subsequent communication, holding that the petition<\/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-74335","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74335","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=74335"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74335\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}