Rejection of rectification petition - turnover of the petitioner ...

Petitioner Given Chance to Correct Tax Turnover Error After Failing to File Annual Return, Court Rules for Justice.

May 8, 2024

Case Laws GST HC

Rejection of rectification petition - turnover of the petitioner was erroneously reported in the GSTR 1 return - The High Court acknowledges the petitioner's claim regarding the erroneous turnover reported in the GSTR 1 return. Since the petitioner did not file the annual return for the relevant assessment period, the error was not rectified. The High Court finds that the tax liability primarily arose due to the turnover reported in the GSTR 1 return. Considering the interest of justice, the High Court deems it necessary to provide the petitioner with an opportunity to establish the correct turnover amount.

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Rejection of rectification petition - turnover of the petitioner ...

Petitioner Given Chance to Correct Tax Turnover Error After Failing to File Annual Return, Court Rules for Justice.

May 8, 2024

Case Laws GST HC

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