GSTR-1 vs GSTR-3B Clerical Mismatch Not ‘Self-Assessed Tax’ Without Rule 88C Process: Gauhati HC

ITI Ltd. Vs Union of India And 6 Ors. (Gauhati High Court) No Recovery on mismatch of GSTR-1 & 3B, as Self-Assessed Tax under Section 75(12) of the CGST Act: Gauhati HC The Hon’ble Gauhati High Court (Kohima Bench) in M/s ITI Ltd. v. Union of India & Ors. set aside the order dated April 30, 2024 passed by the Assistant Commissioner, Central Goods and Services Tax (CGST), Dimapur Division under Section 73 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) for Financial Year 2018–19 on two grounds: (i) that the mismatch between GSTR-1 and GSTR-3B arising from bona f...