https://www.taxtmi.com/highlights?id=78471 The High Court addressed a challenge to assessment orders due to a mismatch in returns filed by the petitioner in GSTR 01 and GSTR 3B. The court found a violation of natural justice principles. The petitioner's attempt to absolve liability incurred by their deceased mother was rejected u/s 93 of the TNGST Act, 2017. The court quashed the impugned orders as they were issued post the mother's demise, remanding the case for fresh orders. The petitioner must deposit 10% of disputed tax for the remand process. The petition was allowed for remand. en-us Thu, 13 Jun 2024 08:11:32 +0530 Thu, 13 Jun 2024 08:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78471 The High Court addressed a challenge to assessment orders due to a mismatch in returns filed by the petitioner in GSTR 01 and GSTR 3B. The court found a violation of natural justice principles. The petitioner's attempt to absolve liability incurred by their deceased mother was rejected u/s 93 of the TNGST Act, 2017. The court quashed the impugned orders as they were issued post the mother's demise, remanding the case for fresh orders. The petitioner must deposit 10% of disputed tax for the remand process. The petition was allowed for remand. Highlights GST Thu, 13 Jun 2024 08:11:32 +0530 https://www.taxtmi.com/highlights?id=78471