2024 (7) TMI 410

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..... ely on account of not appreciating the inadvertent error committed by the petitioner - HELD THAT:- The petitioner has placed on record the GSTR 3B return for January in the assessment period 2018-2019. The GSTR 1 statement purportedly for July in the assessment period 2019-2020 is also on record. The outward taxable value pertaining to IGST in these two documents tallies. The petitioner also place .....

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..... es that the GSTR 3B return for January 2018- 2019 was filed by correctly reflecting the outward taxable supplies and, in particular, the IGST value thereof as Rs. 4,17,577/-. The petitioner further states that inadvertently, while filing the GSTR 1 statement belatedly for January 2019, the return was filed by specifying that it is for July in the assessment period 2019-2020 instead of January for .....

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..... onable time. 5. The petitioner has placed on record the GSTR 3B return for January in the assessment period 2018-2019. The GSTR 1 statement purportedly for July in the assessment period 2019-2020 is also on record. The outward taxable value pertaining to IGST in these two documents tallies. The petitioner also placed on record the tax liability comparison report from the GST portal. This document .....

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