Where assessment order was issued to assessee with regard discrepancies between assessee’s GSTR 3B returns and auto populated GSTR 2A without considering detailed defence put forth by and Chartered Accountant’s certificate was also rejected without explanation, same was to be set aside and matter was remanded back – Oasys Cybernetics (P.) Ltd. v. State Tax Officer – [2024] 161 taxmann.com 780 (Madras)
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