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GST - Highlights / Catch Notes

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Validity of order passed u/s 74 and GST demand - Requirement of ...

Case Laws     GST

November 24, 2023

Validity of order passed u/s 74 and GST demand - Requirement of scrutiny of GST returns u/s 61 first - mismatch between GSTR-7 and GSTR-3B - An assessee cannot choose to ignore all notices and steps taken by the respondent authorities who are now bound to act in a time bound manner under the Act and thereafter take the plea of natural justice. - There is no illegality nor perversity nor infraction of law nor procedural impropriety - HC

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