Mismatch in Form GSTR-1 and Form GSTR-3B does not warrant direct recovery under Section 75(12) of the CGST Act
The Hon’ble Calcutta High Court in the case of Kuddus Ali quashed the SCN and Order and held that once the self-assessed tax as per Section 37 of the CGST Act (Form GSTR-1) is included in the returns furnished under Section 39 of the CGST Act (Form GSTR-3B), recovery cannot be done as per section 75(12) of the CGST Act.