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Order confirming demand to be quashed since assessee explained disparity due to reflecting GST amount under wrong head: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF SUBH SRI AGENCIES V/s DEPUTY STATE TAX OFFICER , decided on 27-3-2024
👉 Issue:-
✔️ Can demand to be quashed since assessee explained disparity due to reflecting GST amount under wrong head?
👉 The Hon’ble High Court Judgement:-
✔️ Where show cause notice issued in respect of disparity between GSTR-1 and GSTR-3B returns, assessee explained disparity by pointing out that error occurred on account of reflecting amount wrongly towards CGST and SGST instead of IGST, impugned order confirming demand was to be quashed, matter to be remanded subject to condition.
Section 73 of CGST Act, 2017
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