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GST - Highlights / Catch Notes

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Petitioner challenged assessment order for discrepancies between ...


GSTR mismatch: Firm allowed to furnish suppliers' self-declarations after ITC claim rejection.

Case Laws     GST

August 31, 2024

Petitioner challenged assessment order for discrepancies between ITC claimed in GSTR-3B and GSTR-2A due to lack of time to furnish self-declarations from suppliers, violating natural justice principles. Court set aside impugned order, granting petitioner two weeks to file suppliers' self-declarations for reconsideration by respondent, disposing writ petition.

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