Madras High Court quashed GST Order Passed under S73(9) for difference in GSTR 1 and GSTR 3B for FY 2017-18, without opportunity of being heard under S75(4)

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Madras High Court quashed GST Order Passed under S73(9) for difference in GSTR 1 and GSTR 3B for FY 2017-18, without opportunity of being heard under S75(4)

 

GST Order Passed under S73(9) for difference in GSTR 1 and GSTR 3B for FY 2017-18, without opportunity of being heard under S75(4), is quashed by Hon High court of Madras and has directed gst authorities to provide personal hearing for tax payer and later issue DRC 07 within 4 weeks.

Writ Petition No.35894 of 2023 and W.M.P.Nos.35893 & 35894 of 2023
M/s .A.H. Enterprises vs DCTO Chennai

 

The copy of the order is as under:

 

1704965987311

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