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Sales Mismatch with GSTR-3B: GST Assessment Orders Set Aside; Matter Remanded
Case Law Details
- Case Name
- Exide Industries Limited Vs Deputy Commissioner (ST)-I (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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Exide Industries Limited Vs Deputy Commissioner (ST)-I (Madras High Court)
Madras High Court has set aside assessment orders issued against Exide Industries Limited for the financial years 2017-18 and 2018-19 and remanded the matter for reconsideration. The dispute arose when the Deputy Commissioner (ST)-I observed a mismatch between Exide’s reported turnover in its financial statements and the figures submitted in GSTR-3B returns. The company, engaged in manufacturing electric storage batteries, argued that revenue from scrap battery sales was accounted for under material costs and not turn...
