{"id":74773,"date":"2026-01-09T12:10:01","date_gmt":"2026-01-09T06:40:01","guid":{"rendered":""},"modified":"2026-01-09T12:10:01","modified_gmt":"2026-01-09T06:40:01","slug":"gst-liability-reversal-in-gstr-3b-2018-19-and-rectified-demand-dispute-remitted-for-fresh-merits-review-after-full-deposits","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74773","title":{"rendered":"GST liability reversal in GSTR-3B 2018-19 and rectified demand dispute remitted for fresh merits review after full deposits"},"content":{"rendered":"<p>GST liability reversal in GSTR-3B 2018-19 and rectified demand dispute remitted for fresh merits review after full deposits<br \/>Case-Laws<br \/>GST<br \/>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&#39;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<\/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=95884\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST liability reversal in GSTR-3B 2018-19 and rectified demand dispute remitted for fresh merits review after full depositsCase-LawsGSTChallenge to rectification of GST demand where the taxpayer had partly reversed liability in the GSTR-3B for 2018-2019 w<\/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-74773","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74773","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=74773"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74773\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74773"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74773"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}