https://www.taxtmi.com/caselaws?id=775379 A writ court may set aside a GST demand and remit the matter for fresh adjudication where the assessee alleges an error in GSTR-9 affecting taxable value and the dispute can be examined by the statutory authority. Here, the petitioner claimed the annual return overstated tax liability, but had not replied to the show cause notice or attended the personal hearing, and raised the error plea only before the Court. The availability of rectification under Section 161 of the GST Act was noticed, and the impugned order was quashed with directions for reconsideration on merits, subject to compliance with the deposit and reply requirements. en-us Mon, 14 Jul 2025 00:00:00 +0530 Thu, 24 Jul 2025 08:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775379 A writ court may set aside a GST demand and remit the matter for fresh adjudication where the assessee alleges an error in GSTR-9 affecting taxable value and the dispute can be examined by the statutory authority. Here, the petitioner claimed the annual return overstated tax liability, but had not replied to the show cause notice or attended the personal hearing, and raised the error plea only before the Court. The availability of rectification under Section 161 of the GST Act was noticed, and the impugned order was quashed with directions for reconsideration on merits, subject to compliance with the deposit and reply requirements. Case-Laws GST Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775379