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GST - Highlights / Catch Notes

Home Highlights August 2024 Year 2024 This

The court held that considering the petitioner has remitted the ...


Taxpayer gets final chance to present objections on GST mismatch before 30.08.2024, order set aside.

Case Laws     GST

August 28, 2024

The court held that considering the petitioner has remitted the entire taxes and penalty, and was unable to present objections, the petitioner should be granted one final opportunity to appear before the respondent on 30.08.2024 along with objections and relevant documents. The impugned order dated 05.06.2023 passed by the respondent u/s 74 of the TNGST Act, 2017 regarding the mismatch between GSTR-1 and GSTR-3B is set aside. The petition is allowed.

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