Kerala HC Sets Aside GST Order for Discarding Reply with Just a Sentence

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...