Mismatch in  GSTR-1 and GSTR-3B: Kerala HC sets aside Assessment Order under CGST passed without Affording Opportunity of Hearing [Read Order]


The Kerala High Court set aside the assessment order under Central goods and Service Tax (CGST) passed without providing opportunity of hearing. The assessment order was based on the mismatch found in GSTR -1 and GSTR -3B. Jose Paul, the petitioner who filed the writ petition sought to quash the show cause notice and  order…

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