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GST - Highlights / Catch Notes

Home Highlights September 2024 Year 2024 This

The petitioner challenged the order and summary order alleging ...


Tax dispute over GSTR mismatch & excess ITC claims; HC remands case for fresh review after 10% disputed tax paid.

Case Laws     GST

September 10, 2024

The petitioner challenged the order and summary order alleging discrepancies between GSTR-1 and GSTR-3B, and excess availment of Input Tax Credit (ITC). The petitioner agreed to pay 10% of the disputed tax to file reply/objections with supporting documents. The High Court set aside the impugned orders and remanded the matter for fresh consideration, subject to the petitioner paying 10% of the disputed tax within four weeks. The petition was disposed of by way of remand.

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