GST:
HC remanded matter since demand raised on ground of mismatch in GST returns without providing reasonable opportunity:
Where mismatch in reported turnover arose due to error in reflecting credit notes, matter remanded for reconsideration after providing reasonable opportunity to assessee.
[IN THE HIGH COURT OF JUDICATURE AT MADRAS,Tvl. Sreeram Spheroids and Graphites Pvt. Ltd.VersusAssistant Commissioner (ST)W.P. No. 16689 of 2024 and W.M.P. Nos. 18330 & 18331 of 2024, decided on 5-8-2024]