Personal Hearing Lapse in S. 74 GST Demand on B2C Sales Entry Error in GSTR 1: Madras HC quashes Order [Read Order]
Though the rectification petition was pending before the officer, still directed the bank to freeze the account. On request of the Dept counsel’s request, the court remanded the matter on pre-deposit requirement and also considering that proper hearing was not provided
By Navasree A.M - On October 26, 2024 6:33 am - 3 mins read
The Madras High Court quashed a Goods and Services Tax ( GST ) demand order issued under Section 74, triggered by a mistaken entry of B2C sales in GSTR 1. It quashed the GST Assessment order on grounds that it lacked personal hearing and also remanded the matter on 10% pre-deposit at request of the…
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