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of <h1>Legal Challenge Succeeds: Procedural Errors Invalidate Tax Return Order, Allowing Fresh Proceedings for Taxpayer</h1> The Madras HC allowed a writ petition challenging a tax return order, finding procedural defects in the issued notices. The court set aside the original ... Mandate issuance of an intimation in Form GST DRC-01A - inadvertent error was committed by filling in details in column 4(3) of the GSTR-3B return instead of column 4(5) thereof - HELD THAT:- On perusal of notice in Form GST ASMT-10, it is noticeable that there is no annexure there to. Likewise, the show cause notice and the impugned order are in summary form and the detailed show cause notice and order are not available. It appears that such detailed show cause notice and order were not uploaded on the portal. In these circumstances, the impugned order cannot be sustained. The impugned order dated 31.12.2023 is set aside by leaving it open to the respondent to initiate proceedings in accordance with law. Petition disposed off. The High Court of Madras set aside the order dated 31.12.2023 in a writ petition challenging an error in GSTR-3B return. The court found that necessary details were missing in the notices and orders issued, making the order unsustainable. The respondent was given the option to initiate proceedings in accordance with the law. Case W.P.No.10480 of 2024 was disposed of with no costs.
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