https://www.taxtmi.com/highlights?id=76679 Rectification petition - Validity Of Order passed - discrepancy between the GSTR 3B return - The petitioner contended that the discrepancy arose due to the belated filing of GSTR 1 by the supplier for one invoice and asserted their inability to upload a reply on the GST portal. Supporting documents, including certificates from the supplier and their Chartered Accountant, were submitted but not considered in the impugned order. - The High Court found that the non-consideration of these documents was significant and warranted interference with the order. Consequently, the court set aside the order and remanded the matter to the respondent for reconsideration. en-us Wed, 17 Apr 2024 14:07:46 +0530 Wed, 17 Apr 2024 14:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76679 Rectification petition - Validity Of Order passed - discrepancy between the GSTR 3B return - The petitioner contended that the discrepancy arose due to the belated filing of GSTR 1 by the supplier for one invoice and asserted their inability to upload a reply on the GST portal. Supporting documents, including certificates from the supplier and their Chartered Accountant, were submitted but not considered in the impugned order. - The High Court found that the non-consideration of these documents was significant and warranted interference with the order. Consequently, the court set aside the order and remanded the matter to the respondent for reconsideration. Highlights GST Wed, 17 Apr 2024 14:07:46 +0530 https://www.taxtmi.com/highlights?id=76679