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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Determination of Tax / GST - Validity of order passed u/s 75(4) ...


GST Order Validity Questioned Due to Upload-Download Discrepancies; High Court Restores Case for Procedural Review.

December 6, 2023

Case Laws     GST     HC

Determination of Tax / GST - Validity of order passed u/s 75(4) - This is the problem the assessees throughout India are facing, i.e. when it is uploaded as “Yes, it shows as “No” in the downloaded printout. The specific request made by the petitioner in the reply by way of prayer was, to provide opportunity of personal hearing, in the event of passing any adverse order against the petitioner. - Matter restored back - HC

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