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HC remanded matter as tax liability was imposed due to inadvertent error while filing GSTR-3B
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Bright Hardware V/s Deputy State Tax Officer, decided on 27-6-2024
👉 Issue:-
✔️ Can tax liability was imposed due to inadvertent error while filing GSTR-3B?
👉 The Hon’ble High Court Judgement:-
✔️ Where inadvertent error in GSTR-3B return led to tax liability, order set aside and matter remanded for reconsideration, allowing assessee to rectify return and receive fresh hearing, subject to 10% payment of disputed tax.
Section 73 of Central Goods and Services Tax Act, 2017
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