The Madras High Court found a violation of natural justice as ...

Discrepancy between GSTR 3B return and GSTR 2A: Notices uploaded on GST portal without communication violated natural justice. Order set aside for reconsideration.

Case Laws GST

May 31, 2024

The Madras High Court found a violation of natural justice as notices were only uploaded on the GST portal without direct communication to the petitioner. The tax proposal related to discrepancies in GSTR returns and Input Tax Credit (ITC). The court set aside the order and remanded the matter for reconsideration, requiring the petitioner to remit 10% of the disputed tax demand within two weeks. The petition was disposed of by way of remand, granting the petitioner an opportunity to contest the tax demand.

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The Madras High Court found a violation of natural justice as ...

Discrepancy between GSTR 3B return and GSTR 2A: Notices uploaded on GST portal without communication violated natural justice. Order set aside for reconsideration.

Case Laws GST

May 31, 2024

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