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GST - Highlights / Catch Notes

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The HC held that the petitioner's request for indulgence need ...


Opportunity to respond to tax discrepancies, no indulgence: High Court clarifies procedural stance.

January 2, 2025

Case Laws     GST     HC

The HC held that the petitioner's request for indulgence need not be granted as the communication dated 12.11.2024 merely afforded an opportunity of hearing after the respondents notified discrepancies. The petitioner can respond to the discrepancies, including contentions u/s 67(1) of the KGST Act raised in the writ petition.

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