Assessment Order quashed when Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR-3B
The Hon’ble Madras High Court in the case of Southern Engineering Services allowed the writ petition and set aside the Assessment Order thereby holding that, the Assessment Order is liable to be quashed in case where Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR-3B.