Appellate Authority, Not Writ Court, Should Examine Discrepancies in Financial Data & Documents

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, demanding tax, interest, a...