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Mismatch between GSTR-3B & GSTR-1 Doesn’t Invoke Section 74 Without Fraud: Delhi HC
Case Law Details
- Case Name
- Xiaomi Technology India Pvt Ltd Vs Additional Commissioner, CGST Delhi West Commissionerate & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Xiaomi Technology India Pvt Ltd Vs Additional Commissioner, CGST Delhi West Commissionerate & Ors. (Delhi High Court)
In the case of Xiaomi Technology India Pvt Ltd Vs Additional Commissioner, CGST Delhi West Commissionerate & Ors., the Delhi High Court addressed a dispute concerning the mismatch between GSTR-3B and GSTR-1 filings for the financial year 2017-18. The respondents alleged discrepancies in the taxpayer’s declarations, including differences in the reported tax liabilities and availed Input Tax Credit (ITC). They claimed a mismatch of Rs. 4,37,27,280 in tax liabilities...
