Remand Mandatory Under Section 75(2) Upon Conversion from Section 74 to Section 73February 22, 2026ProIndiaClubGST, GSTAT0 GSTR-1 vs GSTR-3B Mismatch — Remand Mandatory Under Section 75(2) Upon Conversion from Section 74 to Section 73 [Goods and Services Tax Appellate Tribunal – Principal Bench, New Delhi]
