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Case Law Details

Case Name : Prem Motors Pvt. Ltd. Vs Union India India And Others (Madhya Pradesh High Court)
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Prem Motors Pvt. Ltd. Vs Union India India And Others (Madhya Pradesh High Court)

In the case of Prem Motors Pvt. Ltd. vs Union of India & Others, the Madhya Pradesh High Court addressed a dispute concerning discrepancies in GST turnover for the financial year 2017-2018. The petitioner, Prem Motors Pvt. Ltd., reported a mismatch between its annual return (Form GSTR-9) and its reconciliation statement (Form GSTR-9C), resulting in an un-reconciled turnover of ₹80.41 crores. The Additional Commissioner, CGST, issued a notice under Section 74 of the CGST Act, 2017, deman

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