Mismatch between GSTR-3B & GSTR-1 Doesn’t Invoke Section 74 Without Fraud: Delhi HC

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...