Ex Parte Demand Orders Remanded as Blind Portal Matching Ignored ITC Reversals and Statutory Formulas
Ex Parte Demand Orders Remanded as Blind Portal Matching Ignored ITC Reversals and Statutory Formulas Issue Whether ex parte adjudication orders confirming demands based purely on portal discrepancies (GSTR-3B vs GSTR-2A, GSTR-9 vs GSTR-9C) and common credit reversals are sustainable without verifying actual books, net ITC reversals, and statutory turnover ratios. Facts Business Background: The… Read More »