Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

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

View Source

 


 

You may also like:

  1. Rejection of rectification petition - turnover of the petitioner was erroneously reported in the GSTR 1 return - The High Court acknowledges the petitioner's claim...

  2. Validity of order in original and Demand of GST - These issues included discrepancies in GST returns, imposition of cess, treatment of scrips, and taxation of corporate...

  3. HC quashed the show cause notice and demand raised against the petitioner (Jindal Communication) due to an erroneous assessment based on GST turnover discrepancies. The...

  4. Levy of penalty u/s 129(5) of GST Act for discrepancy between PIN code of petitioner in Tax Invoices and E-Way Bill. Court held minor discrepancy in PIN code in GST...

  5. Levy of penalty - discrepancy in turnover - requirement of adding gross profit and freight charges to the purchase value - The Madras High Court concluded that the levy...

  6. Seizure order for detention of goods due to absence of State E-way Bill was challenged. The Court held that at the time of interception, the Central E-way Bill under GST...

  7. The Rajasthan High Court considered a case involving the detention of goods due to an expired e-way bill, raising concerns about tax evasion. Citing a judgment from the...

  8. Rectification petition - Validity Of Order passed - discrepancy between the GSTR 3B return - The petitioner contended that the discrepancy arose due to the belated...

  9. Seeking reimbursement of GST amount paid by the petitioner - Interpretation of Contract Clause - After analyzing the documents and submissions, the High Court found that...

  10. Principles of natural justice violated due to non-issuance of notice regarding discrepancies as mandated by Rule 101(4) of Central Goods and Services Tax Rules, 2017....

  11. Petitioner challenged impugned order regarding GST discrepancies, failing to avail opportunity of personal hearing. Court held that notice was issued by respondent based...

  12. Validity of Assessment / Demand Order - The High court found that the assessment order was flawed due to non-application of mind by the assessing officer. - The...

  13. The doctrine of prospective overruling is applied when a constitutional court overrules a well-established precedent by declaring a new rule but limits its application...

  14. The High Court addressed a challenge to assessment orders where the petitioner lacked a reasonable opportunity to contest tax demands due to discrepancies in returns....

  15. Validity of demand of GST - For assessment year 2017-2018 - Notice in Form ASMT-10 issued for discrepancies found in returns - proceedings initiated pursuant to notice...

 

Quick Updates:Latest Updates