GSTR-3B & E-Way Bill: Jharkhand HC directs department to explain differences

VE Commercial Vehicles Ltd. Vs Union of India (Jharkhand High Court)

In the case of VE Commercial Vehicles Ltd. vs Union of India, the Jharkhand High Court examined a writ petition challenging an order dated August 31, 2024, issued under Section 73 of the JGST Act, 2017, for the financial year 2019-20. The petitioner contested the assessment order issued by the 5th respondent following ASMT-10 notices under Rule 99. The petitioner argued that it did not understand the basis for comparing taxes declared in GSTR-3B returns with e-way bill data, emphasizing that the two datas

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