Case Law Details
Vishaka Exports Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
In the case of Vishaka Exports vs Assistant Commissioner (ST) (FAC), the Madras High Court deliberated on the issue of whether discrepancies between GSTR-3B and GSTR-1 forms qualify as “errors apparent on the face of the record” and whether they can be rectified under Section 161 of the Tamil Nadu Goods and Services Tax Act, 2017 (TN-G&ST Act).
Background: Vishaka Exports, the petitioner, challenged an order dated June 22, 2022, issued by the Assistant Commissioner under Section 73 of the TN-G&ST Act. The petitioner is a registered taxpayer and the order was based on discrepancies in their GSTR-3B and GSTR-1 monthly returns for the assessment year 2018-2019. Specifically, the discrepancies pertained to turnover differences, input mismatches, and other related issues.
Legal Points Raised:
The petitioner’s counsel raised three main points against the impugned order:
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