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Tax demand set aside due to GSTR mismatch. 10% tax payable in 2 weeks, reply to show cause allowed.
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....Petitioner did not have reasonable opportunity to contest tax demand due to mismatch between turnover in GSTR 3B and GSTR 1. Impugned order set aside on condition petitioner remits 10% of disputed tax demand within two weeks and permitted to submit reply to show cause notice within said period. Petition disposed.....