https://www.taxtmi.com/caselaws?id=774135 The Patna HC dismissed a writ petition challenging an assessment order under Section 73(9) of GST Act. The petitioner claimed suppression of turnover was due to clerical mistakes in GSTR-3B returns for December 2018 and January 2019, with discrepancies totaling Rs. 4,41,27,934.50. The appellate authority found insufficient evidence per clarificatory circular dated 27.02.2022. The HC held no violation of natural justice occurred and no jurisdictional error was committed by authorities. The court declined to exercise extraordinary writ jurisdiction when statutory remedy of tribunal appeal was available. en-us Wed, 25 Jun 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774135 The Patna HC dismissed a writ petition challenging an assessment order under Section 73(9) of GST Act. The petitioner claimed suppression of turnover was due to clerical mistakes in GSTR-3B returns for December 2018 and January 2019, with discrepancies totaling Rs. 4,41,27,934.50. The appellate authority found insufficient evidence per clarificatory circular dated 27.02.2022. The HC held no violation of natural justice occurred and no jurisdictional error was committed by authorities. The court declined to exercise extraordinary writ jurisdiction when statutory remedy of tribunal appeal was available. Case-Laws GST Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774135