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Madras HC: Error in GSTR-1 Corrected in GSTR-3B, Tax Liability Set Aside
Case Law Details
- Case Name
- A. Ansari Abu Agencies Vs Superintendent of GST and Central Excise (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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A. Ansari Abu Agencies Vs Superintendent of GST and Central Excise (Madras High Court)
The Madras High Court recently rendered a significant judgment in the case of A. Ansari Abu Agencies Vs Superintendent of GST and Central Excise. The court addressed a crucial issue concerning tax liability arising from discrepancies between GSTR-1 and GSTR-3b returns.
The crux of the matter lies in the inadvertent error made by the petitioner while filing GSTR-1, wherein details of the same invoice were provided more than once. Despite rectifying this error in the GSTR-3b return and providing certificates f...
Author Info
gstr1 and gstr3b mismatch credit note not uploaded now order as passed
purchaser did not avail of ITC in respect of credit note and original invoices