Delhi HC allows rectification of GST returns after assessment discrepancies

AAA Impex Through Its Partner Mr. Rajeev Gupta Vs Commissioner of State GST And VAT (Delhi High Court) In AAA Impex Through Its Partner Mr. Rajeev Gupta vs. Commissioner of State GST and VAT, the Delhi High Court addressed whether an assessee could rectify GST returns when the final assessment order was allegedly based on reconciliation failures. The petitioner challenged the assessment order issued under Section 73 of the GST Act, arguing that the net tax payable had been miscalculated due to a failure to reconcile returns. The assessee contended that no discrepancies existed in CGST, SGST, o...