Judicial Corner: 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. (18.09.2024)

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]

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