𝗠𝗮𝗱𝗿𝗮𝘀 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗚𝗿𝗮𝗻𝘁𝘀 𝗔𝘀𝘀𝗲𝘀𝘀𝗲𝗲 𝗔𝗻𝗼𝘁𝗵𝗲𝗿 𝗖𝗵𝗮𝗻𝗰𝗲 𝘁𝗼 𝗗𝗲𝗳𝗲𝗻𝗱 𝗚𝗦𝗧 𝗠𝗶𝘀𝗺𝗮𝘁𝗰𝗵 𝗖𝗮𝘀𝗲 𝗔𝗳𝘁𝗲𝗿 𝗠𝗶𝘀𝘀𝗲𝗱 𝗛𝗲𝗮𝗿𝗶𝗻𝗴 🚨

In Umesh Electricals v. Commercial Tax Officer, the Madras High Court provided relief to the Assessee, who missed a personal hearing related to a GSTR-1 and GSTR-3B mismatch notice issued on the GST portal. 📄

After an adverse order was passed due to non-appearance, the Assessee requested another opportunity to present their case, asserting no actual mismatch existed. 📉

⚖️ Recognizing potential merit, the Court exercised discretion, quashing the previous order and remanding the case for a fresh hearing on the merits. This decision underscores procedural fairness in GST proceedings.