Whether the assessment order is valid when turnover is disclosed incorrectly in GSTR-1 but reported correctly in GSTR-3B
The Honorable Madras High Court in the case of Southern Engineering Services allowed the writ petition and set aside the Assessment Order and opined that the assessment order is liable to be quashed in case where Assessee incorrectly reported turnover in GSTR-1 as taxable supply but correctly reported in GSTR-3B.