Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
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.
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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