GST Authority's Order Quashed for Failing to Provide Hearing Under Section 75(4) Despite Taxpayer's Reconciliation Explanation

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....The HC held that the tax authorities violated principles of natural justice by failing to consider the petitioner's explanation regarding duplication of taxable supply amounts in Form GSTR-1. The petitioner had demonstrated in Form GST ASMT-11 that there was no actual discrepancy between GSTR-3B and GSTR-9 returns, as the data had been reconciled. Despite this, authorities proceeded to issue notice under section 73 and passed an order-in-original without providing the mandatory hearing opportunity required by section 75(4) of the GST Act. The Court allowed the petition, remanding the matter to respondent no.3 for a fresh de novo order after providing the petitioner proper hearing opportunity.....