Validity of demand of GST - Mismatch in total turnover as pf GST ...
Court Considers Validity of GST Demand Due to Discrepancy Between Reported Turnover and E-Way Bills; Potential Human Error Noted.
April 7, 2023
Case Laws GST HC
Validity of demand of GST - Mismatch in total turnover as pf GST Return (tax invoice) with total of e-way bills - there is palpable error in the way bill, which may be construed to be an human error. If this fact will be brought to the notice of the assessing authority, the same can be considered in accordance with law and fresh assessment order can be passed. - HC
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