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The HC quashed and set aside the impugned orders and allowed the petition by way of remand. The court held that the petitioner had specifically denied any discrepancy between Form GSTR-3B and Form GSTR-2A and that the adjudicating authority failed to address that contention and breached the audi alteram partem principle by not affording an effective hearing. The matter is remitted to Respondent No.3 for de novo adjudication on merits, including consideration of the petitioner's contention regarding no difference in demand arising from reversal of input tax credit or increase in output tax liability, after providing the petitioner a fair opportunity of hearing.
The HC quashed and set aside the impugned orders and allowed the petition by way of remand. The court held that the petitioner had specifically denied any discrepancy between Form GSTR-3B and Form GSTR-2A and that the adjudicating authority failed to address that contention and breached the audi alteram partem principle by not affording an effective hearing. The matter is remitted to Respondent No.3 for de novo adjudication on merits, including consideration of the petitioner's contention regarding no difference in demand arising from reversal of input tax credit or increase in output tax liability, after providing the petitioner a fair opportunity of hearing.
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