GST DAILY – 221

Stay Yourself  Updated  on GST

HC quashed order as assessee wasn’t given opportunity to explain disparity between GSTR-3B and GSTR-2B

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF  TVL. LAKSHMI TEX V/s DEPUTY STATE TAX OFFICER – 1, decided on 20-3-2024

👉 Issue:-

✔️ Is it compulsory to assessee provided an opportunity to explain alleged disparity?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee did not reply to show cause notice on ground that it was awaiting particulars from its supplier and thereafter impugned order was passed making entire tax liability with regard to disparity between GSTR-3B and GSTR-2B returns, if explanation of assessee was valid, interest of justice would be prejudiced unless assessee was provided an opportunity to explain alleged disparity.