https://www.taxtmi.com/highlights?id=74442 Validity of assessment order - imposition of tax, interest and penalty - difference in turnover as between Form GSTR-2B and GSTR-3B - The court found the petitioner's explanations unconvincing but acknowledged the lack of opportunity for a small business to respond. Consequently, the order was quashed, and the matter remanded for re-consideration, limiting the petitioner's response to proceedings before the assessing officer. The court directed the re-assessment to be completed within two months. - HC en-us Mon, 29 Jan 2024 07:53:08 +0530 Mon, 29 Jan 2024 07:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74442 Validity of assessment order - imposition of tax, interest and penalty - difference in turnover as between Form GSTR-2B and GSTR-3B - The court found the petitioner's explanations unconvincing but acknowledged the lack of opportunity for a small business to respond. Consequently, the order was quashed, and the matter remanded for re-consideration, limiting the petitioner's response to proceedings before the assessing officer. The court directed the re-assessment to be completed within two months. - HC Highlights GST Mon, 29 Jan 2024 07:53:08 +0530 https://www.taxtmi.com/highlights?id=74442