Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
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Error in reporting debit notes caused mismatch of input tax credit because the GST portal matches only buyer-acknowledged credit notes in GSTR-1 and ignores seller-entered debit notes, despite tax having been admitted and paid on those debit notes; consequence-mismatch in GSTR-2A and reversal of electronic credit balance. Legal determination: where the discrepancy is revenue-neutral and arises from misclassification in GSTR-1, the revenue must permit rectification; consequence-respondents directed to reopen the portal for amendment of GSTR-1/GSTR-3B (or accept manual amendments) and the impugned order is quashed. - HC
Error in reporting debit notes caused mismatch of input tax credit because the GST portal matches only buyer-acknowledged credit notes in GSTR-1 and ignores seller-entered debit notes, despite tax having been admitted and paid on those debit notes; consequence-mismatch in GSTR-2A and reversal of electronic credit balance. Legal determination: where the discrepancy is revenue-neutral and arises from misclassification in GSTR-1, the revenue must permit rectification; consequence-respondents directed to reopen the portal for amendment of GSTR-1/GSTR-3B (or accept manual amendments) and the impugned order is quashed. - HC
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