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Section 74 Order Quashed & Remanded as GSTR-1/GSTR-3B Mismatch Requires Section 73 Examination: Madras HC
Case Law Details
- Case Name
- Zyvana Integrated Services Pvt. Ltd. Vs Additional Commissioner of GST and Central Excise (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Zyvana Integrated Services Pvt. Ltd. Vs Additional Commissioner of GST and Central Excise (Madras High Court)
The petitioner challenged Order-in-Original Nos. 19 to 21/2023-GST-ADC dated 31.05.2023, by which demands raised through three show cause notices were confirmed. The first show cause notice dated 30.06.2022 was issued under Section 74 for differences between Form GSTR-1 and Form GSTR-3B for March 2018 to March 2019. The second notice dated 04.08.2022 was issued under Section 73 for similar differences for April 2019 to March 2021. The third notice dated 12.12.2022 und...





