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GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Validity of assessment order - Discrepancy Nos. 1, 2, 10, and ...


Court Partially Quashes Order on Non-GST Discrepancies; Case Remanded for Reconsideration on Key Issues.

February 27, 2024

Case Laws     GST     HC

Validity of assessment order - Discrepancy Nos. 1, 2, 10, and 11: The discrepancies include issues such as non-GST supplies, alleged mismatch between GSTR-3B and GSTR-1 returns, indirect income, and payment of rent for commercial purposes. - The High court quashes the assessment order in part (related to Discrepancy Nos. 1, 2, 10, and 11) and remands the matter for re-consideration. A fresh show cause notice is allowed for Discrepancy No. 2.

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