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2024 (5) TMI 304 - MADRAS HIGH COURTLiability of tax arising on account of inadvertent error - mismatch between the petitioner's GSTR 1 and GSTR 3B returns - error was committed by providing details pertaining to the same invoice more than once - HELD THAT:- The petitioner's explanation was disregarded as unacceptable and as an after-thought merely on the ground that the petitioner did not amend the GSTR 1 statement on or before March 2019. In the face of the documents submitted by the petitioner, the matter requires reconsideration so as to ascertain whether the purchasers indeed did not avail of excess input tax credit on the basis of the duplicate invoices. For such reason, the impugned order call for interference. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of two months from the date of receipt of a copy of this order - Petition allowed by way of remand.
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