GST DAILY – 397 : Provisions of section 74 cannot be invoked for GST return mismatch in absence of fraud, wilful misstatement or suppression: HC
Xiaomi Technology India Pvt. Ltd. V/s Additional Commissioner, CGST, West Delhi
Tag: mismatch in GST return
Mankind Pharma faces over Rs 2 crore penalty from GST authority
Mankind Pharma Ltd on Wednesday said it has been imposed a GST related penalty of over Rs 2 crore by tax authority in Kolkata over alleged mismatch in figures for the period of FY18 to FY22.
Whether recovery action can be taken without disposing of the rectification application of the Petitioner due to an inadvertent error made in Form GSTR-1?
The Honorable Madras High Court in the case of Veeran Mehhta directed the disposal of the Order dated January 22, 2024, which was based on a mismatch of tax liability discharged in form GSTR-3B and belatedly filed Form GSTR-1.
Most GST notices due to data mismatches, CBIC to deploy tech to address pain points
A majority of show-cause notices issued to taxpayers under the GST regime last year pertained to ‘data discrepancies’ in tax return filings, and efforts are underway to use technology to resolve such mismatches and mitigate the resultant disputes as well as ‘pain points for taxpayers,’ a top indirect tax official said on Tuesday.
Input Tax Credit can’t be denied for declaration of wrong GSTIN without giving relief as per Circular No. 183
The Hon’ble Calcutta High Court in M/s. Makhan Lal Sarkar and anrs. vs. the Assistant Commissioner of Revenue, State Tax B.I. and Ors. directed the Revenue Department to hear the appeal afresh as the benefit of ITC was denied due to a mismatch of ITC claimed in Form GSTR-3B and that reflected in Form GSTR-2A.
GST amount to be adjusted if there is an issue of mismatch in GST Return with Bank Statement
The Hon’ble Allahabad High Court in Vriddhi Infratech India Pvt. Ltd v. Commissioner, Commercial Tax and Ors. [Writ Tax No. – 4 of 2022 dated February 23, 2023] has set aside the order passed by the Revenue Department, on the…