https://www.taxtmi.com/article/detailed?id=14674 Where tax declared in Form GSTR 1 has been included in the return furnished in Form GSTR 3B, the statutory recovery provision for unpaid self-assessed tax cannot be invoked; the impugned determination and consequent demand were set aside, the order treated as a show cause notice, and the taxpayer granted three weeks to respond. en-us Sat, 21 Jun 2025 08:29:54 +0530 Sat, 21 Jun 2025 08:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14674 Where tax declared in Form GSTR 1 has been included in the return furnished in Form GSTR 3B, the statutory recovery provision for unpaid self-assessed tax cannot be invoked; the impugned determination and consequent demand were set aside, the order treated as a show cause notice, and the taxpayer granted three weeks to respond. Articles Goods and Services Tax - GST Sat, 21 Jun 2025 08:29:54 +0530 https://www.taxtmi.com/article/detailed?id=14674