The HC rejected the application for rectification u/s 161 of the ...

Summary Rejection of GST Rectification Application Due to Petitioner's Failure to Reply to Notices Before Assessment.

January 1, 2025

Case Laws GST HC

The HC rejected the application for rectification u/s 161 of the GST Act regarding mismatch between GSTR-3B, GSTR-2A, and GSTR-7. It held that the petitioner failed to reply to notices before assessment, violating principles of procedural fairness. The HC directed the petitioner to treat the impugned order as a show cause notice and submit objections with supporting documents within two weeks.

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The HC rejected the application for rectification u/s 161 of the ...

Summary Rejection of GST Rectification Application Due to Petitioner's Failure to Reply to Notices Before Assessment.

January 1, 2025

Case Laws GST HC

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