Demand of GST u/s 73 of CGST Act, 2017 - input mismatch between ...
Input Mismatch in GST Returns Leads to Demand; Assessee Granted 30 Days to Appeal After Missed Communication.
December 30, 2023
Case Laws GST HC
Demand of GST u/s 73 of CGST Act, 2017 - input mismatch between GSTR 3B return and GSTR 2A statement - Assessee could not represent his case due to non-receipt of communication - Liberty granted to the petitioner to approach the Appellate Authority by way of filing an appeal within a period of thirty days from the date of receipt of a copy of this order - HC
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