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GST - Highlights / Catch Notes

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The High Court addressed a challenge to an assessment order due ...


Court allowed fresh chance to petitioner due to discrepancies in turnover. Responding to notices could have changed the outcome.

Case Laws     GST

August 13, 2024

The High Court addressed a challenge to an assessment order due to discrepancies in turnover between GSTR-7 and GSTR-3B. The petitioner failed to respond to notices preceding the order. The court noted that had the petitioner responded, the outcome may have been different. The petitioner is granted a fresh chance to present their case. The impugned order is set aside, and the case is remitted back for a new order, with the condition that the petitioner deposits 10% of disputed tax within 30 days. The petition is disposed of.

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