Violation of principles of natural justice occurred as ...

Petitioner's contentions disregarded, GSTR mismatch unaddressed. Flawed order on ITC, classification. Opportunity for hearing ordered.

Case Laws GST

July 23, 2024

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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Violation of principles of natural justice occurred as ...

Petitioner's contentions disregarded, GSTR mismatch unaddressed. Flawed order on ITC, classification. Opportunity for hearing ordered.

Case Laws GST

July 23, 2024

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