https://www.taxtmi.com/highlights?id=81426 Judicial review of an assessment order was conducted due to discrepancies between GSTR 1 and GSTR 3B returns. The petitioner's replies were not considered, violating natural justice principles. The High Court held the order unsustainable as the petitioner's replies were not taken into account while recording conclusions. Consequently, the impugned order was set aside, and the matter remanded for reconsideration. The respondent was directed to provide a reasonable opportunity, including a personal hearing, to the petitioner and issue a fresh order after considering the petitioner's replies and annexed documents. en-us Tue, 17 Sep 2024 08:37:05 +0530 Tue, 17 Sep 2024 08:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=81426 Judicial review of an assessment order was conducted due to discrepancies between GSTR 1 and GSTR 3B returns. The petitioner's replies were not considered, violating natural justice principles. The High Court held the order unsustainable as the petitioner's replies were not taken into account while recording conclusions. Consequently, the impugned order was set aside, and the matter remanded for reconsideration. The respondent was directed to provide a reasonable opportunity, including a personal hearing, to the petitioner and issue a fresh order after considering the petitioner's replies and annexed documents. Highlights GST Tue, 17 Sep 2024 08:37:05 +0530 https://www.taxtmi.com/highlights?id=81426