2024 (6) TMI 1384

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..... t the tax demand on merits - inadvertent error was committed while filing the GSTR 3B returns for September 2018 - HELD THAT:- On perusal of the impugned order, it is evident that tax liability was imposed with regard to reverse charge liability. The petitioner has asserted that tax liability arose on account of an inadvertent error while filing the GSTR 3B return for the month of September 2018. .....

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..... g that the petitioner had engaged a part time accountant to handle GST compliances and was therefore unaware of proceedings culminating in the impugned order, the present writ petition was filed. 2. Learned counsel for the petitioner submits that an inadvertent error was committed while filing the GSTR 3B returns for September 2018 in as much as an entry was made in column 4(A)(3) relating to inwa .....

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..... lity. The petitioner has asserted that tax liability arose on account of an inadvertent error while filing the GSTR 3B return for the month of September 2018. Such return has been placed on record. Prima facie , it appears that there is merit in the contention of the petitioner. In these circumstances, the interest of justice warrants reconsideration subject to the petitioner being put on terms. 5 .....

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