Last opportunity of hearing provided in case of mismatch between GSTR 3B And GSTR 9C

R. Ramesh Vs Deputy State Tax Officer-I (Madras High Court)

Conclusion: While there was a mismatch between the GST Returns 3B and the GSTR 9C, High Court had granted a last opportunity to explain the discrepancies to assessee on 25% pre-deposit of the disputed tax as assessee was unable to access the common portal and to participate in the adjudication proceedings.

Held: Assessee was a contractor for various Tamil Nadu Government departments and registered under the GST Act, filed returns and paid taxes for the relevant period. However, duri

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