GST:
HC remanded matter as tax demand was raised due to inadvertent error committed by assessee while filing GSTR-3B.
Where assessee claimed GST return mismatch was due to inadvertent error, matter remanded for reconsideration, allowing assessee opportunity to contest after replying to show cause notice.
IN THE HIGH COURT OF JUDICATURE AT MADRAS [ARUPADAI INFRASTRUCTURE Versus DEPUTY STATE TAX OFFICER-2(ST)]
