https://www.taxtmi.com/highlights?id=77180 Validity of assessment order - Disparity in Returns - The High Court examined the case thoroughly. It noted that the entire tax liability stemmed from the disparity between the petitioner's GSTR 3B return and the auto-populated GSTR 2A return. Considering Circular No.183, which required obtaining a certificate from the supplier, the Court acknowledged that the petitioner eventually obtained the certificate, albeit belatedly. - The High Court, considering the submissions and evidence presented, set aside the impugned order and directed the respondent to provide the petitioner with a fair opportunity to address the tax demand. en-us Mon, 06 May 2024 17:26:31 +0530 Mon, 06 May 2024 17:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77180 Validity of assessment order - Disparity in Returns - The High Court examined the case thoroughly. It noted that the entire tax liability stemmed from the disparity between the petitioner's GSTR 3B return and the auto-populated GSTR 2A return. Considering Circular No.183, which required obtaining a certificate from the supplier, the Court acknowledged that the petitioner eventually obtained the certificate, albeit belatedly. - The High Court, considering the submissions and evidence presented, set aside the impugned order and directed the respondent to provide the petitioner with a fair opportunity to address the tax demand. Highlights GST Mon, 06 May 2024 17:26:31 +0530 https://www.taxtmi.com/highlights?id=77180