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HC set aside dismissal order for 2017-18 assessment year and ...


Dismissal order set aside for 2017-18; appeal to be heard on merits for GSTR discrepancies.

January 21, 2025

Case Laws     GST     HC

HC set aside dismissal order for 2017-18 assessment year and directed Appellate Authority to consider appeal on merits regarding discrepancies in GSTR-1, GSTR-3B returns. Petitioner had filed appeal within prescribed time limit under Notification No. 53/2023 and complied with condition of tax payment. Petition allowed.

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