https://www.taxtmi.com/caselaws?id=406674 The Court set aside the orders of the Superintendent and the appellate authority in a case involving discrepancies in GST declarations for financial years 2017-2018. The petitioner rectified errors, but the Superintendent demanded tax, penalty, and interest without considering the defense raised. The Court emphasized procedural irregularities, directing the Superintendent to review the case, allowing the petitioner to appeal any decision. Due process and fair assessment in tax matters were highlighted, with the Court emphasizing a fresh consideration by the Superintendent in accordance with the law. en-us Tue, 13 Apr 2021 00:00:00 +0530 Tue, 20 Apr 2021 12:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406674 The Court set aside the orders of the Superintendent and the appellate authority in a case involving discrepancies in GST declarations for financial years 2017-2018. The petitioner rectified errors, but the Superintendent demanded tax, penalty, and interest without considering the defense raised. The Court emphasized procedural irregularities, directing the Superintendent to review the case, allowing the petitioner to appeal any decision. Due process and fair assessment in tax matters were highlighted, with the Court emphasizing a fresh consideration by the Superintendent in accordance with the law. Case-Laws GST Tue, 13 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406674