https://www.taxtmi.com/caselaws?id=780883 HC quashed the impugned notice and order and set aside the subsequent communication, finding that the tax shortfall for March-April 2020 was discharged in a GSTR-3B filed on 13.06.2020 and verified by the authority. The matter was remanded for reconsideration under the CGST/SGST Acts, particularly Section 73, instructing the concerned authority to reassess liability, interest and penalty in light of the factual matrix and the admitted rectification by the petitioner. Petition allowed by way of remand. en-us Thu, 16 Oct 2025 00:00:00 +0530 Fri, 07 Nov 2025 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780883 HC quashed the impugned notice and order and set aside the subsequent communication, finding that the tax shortfall for March-April 2020 was discharged in a GSTR-3B filed on 13.06.2020 and verified by the authority. The matter was remanded for reconsideration under the CGST/SGST Acts, particularly Section 73, instructing the concerned authority to reassess liability, interest and penalty in light of the factual matrix and the admitted rectification by the petitioner. Petition allowed by way of remand. Case-Laws GST Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780883