The HC stayed the impugned order invoking Section 73 of the CGST ...

CGST Act: Tax Recovery for GSTR Mismatch Stayed, Requires Non-Fraud Reasons Proven.

December 30, 2024

Case Laws GST HC

The HC stayed the impugned order invoking Section 73 of the CGST Act, 2017 for recovery of short paid tax due to discrepancy between GSTR-1 and GSTR-3B, holding that Section 73 allows recovery of tax not paid or short paid due to reasons other than fraud or willful misstatement, and the conclusions referring to Section 9 of CGST Act show liability created with reference to IGST and cess leviable.

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The HC stayed the impugned order invoking Section 73 of the CGST ...

CGST Act: Tax Recovery for GSTR Mismatch Stayed, Requires Non-Fraud Reasons Proven.

December 30, 2024

Case Laws GST HC

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