GSTAT Remands Case as Section 74 Not Sustainable Due to Absence of Fraud

Sterling & Wilson Pvt. Ltd. Vs Commissioner, Odisha Commissionerate of CT & GST & Ors. (GSTAT) The present second appeal was filed under Section 112 of the Central Goods and Services Tax Act, 2017 against the order of the First Appellate Authority relating to Financial Year 2018–19. The Appellant, engaged in engineering, procurement and construction (EPC) services, challenged the demand arising from an alleged mismatch between tax liability declared in GSTR-1 and GSTR-3B. For FY 2018–19, the Appellant declared output tax liability of ₹31,36,18,763/- in GSTR-1, whereas ₹31,0...