Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The High Court set aside the impugned orders and consequential GST DRC-13 notice for attachment of Bank Account issued by the tax authority for the assessment year 2017-2018. The issue pertained to a mismatch of tax liability between GSTR-3B and GSTR-2A filed by the petitioner. The Court held that the principles of natural justice were violated as the show cause notice was uploaded on the GST Portal, and the petitioner was unaware of its issuance. The impugned order was passed without affording an opportunity of personal hearing to the petitioner to establish its case. Consequently, the Court provided an opportunity to the petitioner to establish their case on merits and in accordance with law, subject to conditions imposed.
TaxTMI 
TaxTMI 
