The Orissa High Court in a judgment allowed to improve the error that emerged in GST Returns -1 from B2C to B2B. it was discovered by the court that the applicant remarked the error after the opposite part ruled the legitimate running bill amount of the applicant via notifying the same for the aforesaid error dated 1st August 2022. The applicant M/s. Chintamaniswar Constructions asked the court to provide direction to the opposite Parties the GST department to allow the applicant to correct the GST Return filed for the period…
Tag: GSTR1
Madras HC Relief in GSTR-1 & 3B Mismatch Issues Upheld with Pre-Deposit
The Madras High Court in a ruling addressed the issue of a mismatch between GSTR 1 statements and GSTR 3B returns in the case of Abishek Suppliers vs. Commercial Tax Officer. The decision of the court has emphasized procedural lapses and highlighted the importance of complying with the principles of natural justice. An opportunity to be heard on the merits of the case has been allowed by the court to Abishek Suppliers conditional upon a 10% pre-deposit of the disputed tax demand. An adverse order on April 16, 2024, has…