GST DAILY – 397 : Provisions of section 74 cannot be invoked for GST return mismatch in absence of fraud, wilful misstatement or suppression: HC

Provisions of section 74 cannot be invoked for GST return mismatch in absence of fraud, wilful misstatement or suppression: HC

THE HON’BLE DELHI HIGH COURT IN THE CASE OF

Xiaomi Technology India Pvt. Ltd. V/s Additional Commissioner, CGST, West Delhi

, decided on 29-10-2024

 👉 Issue:-

✔️ Can Section 74 be invoked merely on the basis of return mismatch?

👉 The Hon’ble High Court Judgement:-

✔️ Unless a case of fraud, willful misstatement or suppression of facts is made out provisions of section 74 would not be attracted on a mere allegation of mismatch between GSTR-3B and GSTR-1.

Section 74 of Central Goods and Services Tax Act, 2017