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Kerala HC Sets Aside GST Order for Discarding Reply with Just a Sentence
Case Law Details
- Case Name
- Masany Constructoin Equipment Pvt . Ltd Vs State Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Masany Constructoin Equipment Pvt . Ltd Vs State Tax Officer (Kerala High Court)
The Kerala High Court heard a case involving Masany Construction Equipment Pvt. Ltd., which challenged an order under Section 73(9) of the CGST Act, 2017, imposing tax, interest, and a penalty. The petitioner, a supplier of construction equipment and heavy machinery, received a show-cause notice for discrepancies between GSTR-1 and GSTR-3B filings for the 2019-20 financial year. The petitioner explained that the mismatch was due to an error in GSTR-1 entries, which they were unable to correct, but had corrected in...
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