Challenge against Difference in taxable value of invoice in GSTR-2A: Calcutta HC remands Matter for fresh adjudication [Read Order]
The bench partly allowed the appeal and the findings rendered in the adjudication order dated 27.7.2023 in so far as it relates to serial nos.6, 7, 8 and 9 are set aside and the matter is remanded back to the adjudicating authority for a fresh decision
The Calcutta High Court has remanded the challenge on difference in taxable value of invoice mentioned in GSTR-2A for fresh adjudication by the adjudicating authority. It was held that “ The adjudicating authority shall give an opportunity of personal hearing to the authorized representative of the appellant, perused all the documents and records that they…
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