Inadvertent error while filling GSTR 3B returns: HC directs fresh assessment order

Tvl. Kwatra Karteek Vs Assistant Commissioner (ST)(FAC) (Madras High Court) Introduction: In a significant ruling, the Madras High Court set aside an order regarding GST liability due to non-payment under the Reverse Charge Mechanism (RCM). The case, Tvl. Kwatra Karteek Vs Assistant Commissioner (ST)(FAC), hinged on the breach of natural justice principles and the petitioner’s inadvertent error while filing Form GSTR 3B. This judgment underscores the importance of due process and fair hearing in tax assessments. Detailed Analysis The case stemmed from an original order dated December 28,...