Opportunity Granted to Explain GSTR-1 & GSTR-3B Discrepancies as 75% Tax Paid

Shri Yamuna Vs State Tax Officer (Madras High Court) Madras High Court held that since the petitioner has already deposited 75% of the disputed tax, petitioner may be grated one final opportunity of explaining the discrepancies between Form GSTR-01 and GSTR-3B. Facts- The petitioner is engaged in the business of Catering and Guest House accommodation services and is a registered dealer under the Goods and Services Tax Act. During the relevant period, the petitioner had filed its return and paid appropriate taxes. During the course of scrutiny of the petitioner’s return for the tax period...