Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
The HC found that the petitioner committed an inadvertent clerical error in Form GSTR-1 by reflecting the turnover of a sister concern, causing discrepancies with Form GSTR-3B and resultant disallowance of excess ITC claims. The impugned order dated 12.02.2025 in GST APL-04 issued by the respondent is quashed and set aside. The petitioner is granted relief to rectify the error and is permitted to file a rectified Form GSTR-1 within four weeks, which the respondent must accept manually and process in accordance with law. Petition allowed and statutory consequences to follow as per applicable GST provisions.
The HC found that the petitioner committed an inadvertent clerical error in Form GSTR-1 by reflecting the turnover of a sister concern, causing discrepancies with Form GSTR-3B and resultant disallowance of excess ITC claims. The impugned order dated 12.02.2025 in GST APL-04 issued by the respondent is quashed and set aside. The petitioner is granted relief to rectify the error and is permitted to file a rectified Form GSTR-1 within four weeks, which the respondent must accept manually and process in accordance with law. Petition allowed and statutory consequences to follow as per applicable GST provisions.
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TaxTMI 
TaxTMI 
of 4915 
