Case Law Details
Case Name : Deepa Traders Vs Principal Chief Commissioner of GST & Central Excise (Madras High Court)
Appeal Number : W.P.No.12382 of 2020
Date of Judgement/Order : 09/0302023
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Deepa Traders Vs Principal Chief Commissioner of GST & Central Excise (Madras High Court)
The petitioner has, in respect of the returns for a few months during the period 2017-18, admittedly, committed certain errors. The errors are of following nature.
i) Recipients GSTIN/name has been wrongly mentioned.
ii) The invoice number/date have been wrongly mentioned.
iii) Supply details were correctly supplied in GSTR 3 and tax duly remitted. However, some of the invoice wise details have been omitted to be reported in Form GSTR 1.
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