Matter of under declaration of output tax due to mismatch of GSTR-01 and GSTR-09 remanded back

Celebi Delhi Cargo Terminal Management India Pvt Ltd Vs Sales Tax Officer (Delhi High Court) Delhi High Court held that controversy of under declaration of output tax based on mismatch of GSTR-01 and GSTR-09 is already examined in subsequent period. Hence, matter remanded to adjudicating authority for fresh consideration. Facts- The petitioner has filed the present petition, inter alia, impugning an order dated 13.04.2024 passed under Section 73 of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017 for the financial year 2018-19. Demand was alleged for ...