Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Disparity between the petitioner's GSTR 1 and GSTR 3B returns - error occurred on account of reflecting an amount wrongly towards CGST and SGST instead of IGST - Despite the petitioner's explanation, the tax demand was confirmed. The High court found that the disparity arose from incorrectly specifying higher amounts under output CGST and SGST in the returns. However, it noted the petitioner's delay in approaching the court. Ultimately, the court quashed the impugned order subject to the condition that the petitioner remit 10% of the disputed tax demand. The respondent was directed to provide the petitioner with a reasonable opportunity for a personal hearing and issue a fresh order within two months.
Disparity between the petitioner's GSTR 1 and GSTR 3B returns - error occurred on account of reflecting an amount wrongly towards CGST and SGST instead of IGST - Despite the petitioner's explanation, the tax demand was confirmed. The High court found that the disparity arose from incorrectly specifying higher amounts under output CGST and SGST in the returns. However, it noted the petitioner's delay in approaching the court. Ultimately, the court quashed the impugned order subject to the condition that the petitioner remit 10% of the disputed tax demand. The respondent was directed to provide the petitioner with a reasonable opportunity for a personal hearing and issue a fresh order within two months.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
