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of <h1>GST Registration Dispute Resolved: Petitioner Granted Opportunity to Rectify GSTR 1 Return and Establish Correct Turnover</h1> <h3>Parthasarathy Narasimhan Versus Deputy Commercial/State Tax Officer, Chennai</h3> Parthasarathy Narasimhan Versus Deputy Commercial/State Tax Officer, Chennai - TMI Issues involved: Challenge to assessment order and rejection of rectification petition.Challenge to assessment order: The petitioner, a registered person under GST enactments, had their GST registration cancelled. Subsequently, an assessment order was passed without the petitioner's knowledge, resulting in a tax liability due to an error in reporting turnover in the GSTR 1 return. The petitioner submitted a representation correcting the turnover amount, supported by invoices, and requested an opportunity to contest the tax demand. The respondent contended that the petitioner failed to respond to prior notices and that a revision of assessment cannot be done in a rectification proceeding. The Court found that the tax liability arose due to the error in the GSTR 1 return and directed a reconsideration, allowing the petitioner to establish the correct turnover amount within a specified timeframe. The impugned order was quashed, and the matter remanded for fresh consideration, with the bank attachment raised.Rejection of rectification petition: The rectification petition was rejected on the grounds that a revision of assessment cannot be carried out in a rectification proceeding. The petitioner's reply asserting the correct turnover amount was not reflected in the annual return, leading to a tax liability. The Court held that the petitioner should be given an opportunity to prove the genuine turnover amount and directed the respondent to reconsider the matter upon submission of a detailed reply by the petitioner within a specified timeframe. The impugned order was set aside, and the bank attachment was lifted. The writ petition was disposed of without costs, along with connected miscellaneous petitions.
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