It was alleged they were denied the chance to challenge the tax demand and alleged non-compliance with CBIC circulars on discrepancies between GSTR-3B and GSTR-2A returns.
The Madras High Court, quashing the order, allowed the taxpayer to contest the demand on 10% Pre-deposit condition. The court considered the allegation of petitioner claiming the procedure in the Central Board of Indirect Taxes and Customs ( CBIC ) dealing with the discrepancies in GSTR-3B and 2A were not applied in the matter. The…
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