Assessment Order quashed when Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR-3B

Southern Engineering Services Vs Deputy State Tax Officer – 1 (Madras High Court)

Assessment Order quashed when Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR-3B

The Hon’ble Madras High Court in the case of Southern Engineering Services v. Deputy State Tax Officer-1 [WP No. 6523 of 2024 dated March 14, 2024] allowed the writ petition and set aside the Assessment Order thereby holding that, the Assessment Order is liable to be quashed in case where Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR-3B.

Facts:

Southern Engineering Services (“the Petitioner”) supplied services Dell International Services Private Limited, which is a SEZ unit without charging any GST as the said supply was zero rated supply. The Petitioner reported the turnover under the column taxable value in Form GSTR-1 but correctly reported the zero-rated supply in Form GSTR-3B. Also, the Petitioner could not file a proper reply to the proceedings initiated as the said notices were uploaded in the column ‘View Additional Notices and Orders’ tab on GST Portal.

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