Telangana High Court
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High Courts
Rulings of the High Court of Telangana, newest first.
1 ruling found
Telangana High Court
Recovery of GSTR-1/GSTR-3B mismatch as self-assessed tax under Explanation to Section 75(12) cannot be initiated directly under Section 79 without first issuing DRC-01B notice under Rule 88C or considering taxpayer's response; consequently, such garnishee proceedings were to be set aside