Dept cannot allege Suppression for Income Reconciliation of Books & ST3 Returns

Bimal Auto Agency Vs Commissioner of CGST & CX (CESTAT Kolkata)

Introduction: In the case of Bimal Auto Agency Vs Commissioner of CGST & CX, the CESTAT Kolkata dismissed allegations of suppression from the Department of GST & CX and quashed a substantial service tax demand. The case revolved around discrepancies in the payment of service tax on incentives/discounts received from Maruti Suzuki India Ltd (MSIL), as well as the short declaration of taxable value in the ST-3 return.

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