Violation of principles of natural justice occurred as petitioner's contentions were not considered -...

Violation of principles of natural justice occurred as petitioner's contentions were not considered - mismatch between petitioner's GSTR 3B returns and auto-populated GSTR 2A - third respondent failed to discuss petitioner's explanation for classifying product as farm tractor or record reasons for rejecting such explanation - regarding ITC mismatch, petitioner referred to issuance of invoices after financial year-end, but third respondent erroneously recorded petitioner's contention as ITC matching not being mandatory requirement - impugned order partly set aside concerning ITC mismatch and rate of tax difference/classification issues - third respondent directed to provide reasonable opportunity, including personal hearing, and issue fresh order within three months - petition disposed of. .....

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