Penalty for GSTR-3B & GSTR-2A Mismatch Set Aside for Lack of Hearing Opportunity

Tvl. Canply Vs Deputy Commissioner (ST) (FAC) (Madras High Court)

Madras High Court held that order confirming tax liability and imposing penalty on ground of mismatch of input tax claim between GSTR-3B and GSTR-2A set aside as order passed without giving opportunity of being heard.

Facts- The case of the petitio

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