Disparity between the petitioner's GSTR 1 and GSTR 3B returns - ...

Tax Demand Quashed Due to Reporting Error; Petitioner Must Pay 10% Disputed Amount for New Hearing and Order.

April 18, 2024

Case Laws GST HC

Disparity between the petitioner's GSTR 1 and GSTR 3B returns - error occurred on account of reflecting an amount wrongly towards CGST and SGST instead of IGST - Despite the petitioner's explanation, the tax demand was confirmed. The High court found that the disparity arose from incorrectly specifying higher amounts under output CGST and SGST in the returns. However, it noted the petitioner's delay in approaching the court. Ultimately, the court quashed the impugned order subject to the condition that the petitioner remit 10% of the disputed tax demand. The respondent was directed to provide the petitioner with a reasonable opportunity for a personal hearing and issue a fresh order within two months.

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Disparity between the petitioner's GSTR 1 and GSTR 3B returns - ...

Tax Demand Quashed Due to Reporting Error; Petitioner Must Pay 10% Disputed Amount for New Hearing and Order.

April 18, 2024

Case Laws GST HC

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