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HC quashed assessment order since GST was inadvertently shown as payable in GSTR-1 but corrected in GSTR-9 & GSTR-3B
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF AMARJYOTHI CARRYING CORPORATION V/s ASSISTANT COMMISSIONER (ST), decided on 20-3-2024
👉 Issue:-
✔️ Can liability arise if GST was inadvertently shown as payable instead of on reverse charge basis in GSTR-1 return?
👉 The Hon’ble High Court Judgement:-
✔️ Where assessee/petitioner contended that GST was inadvertently shown as payable instead of on reverse charge basis in GSTR-1 return for October 2019 but corrected in subsequent GSTR-3B and GSTR-9 returns, High Court quashed impugned assessment order and remanded matter back to revenue authorities to provide reasonable opportunity to assessee/petitioner.
Section 73 of Central Goods and Services Tax Act, 2017
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