Case Law Details
Case Name : A. Ansari Abu Agencies Vs Superintendent of GST and Central Excise (Madras High Court)
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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...
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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