The Telangana High Court held that GST recovery for GSTR-1 and GSTR-3B mismatches cannot bypass the mandatory procedure under Rule 88C, including issuance of Form GST DRC-01B and an opportunity to explain before coercive recovery.
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The Telangana High Court held that GST recovery for GSTR-1 and GSTR-3B mismatches cannot bypass the mandatory procedure under Rule 88C, including issuance of Form GST DRC-01B and an opportunity to explain before coercive recovery.
