https://www.taxtmi.com/caselaws?id=291172 The court annulled the tax imposed by the Assistant Commissioner (ST) on M/s. Sri Kali Krishna Industries for an alleged under-declared tax liability of Rs. 38,648. The court found that the appellant had paid the net tax liability for October 2017 after adjusting eligible ITC, contrary to the assessing authority's determination of under-declaration based on mismatch reports. The court concluded that the evidence presented by the appellant supported their claim, and the tax levied on the basis of mismatch reports was annulled. The appeal was allowed in favor of the appellant. en-us Sat, 26 Oct 2019 00:00:00 +0530 Tue, 11 Mar 2025 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291172 The court annulled the tax imposed by the Assistant Commissioner (ST) on M/s. Sri Kali Krishna Industries for an alleged under-declared tax liability of Rs. 38,648. The court found that the appellant had paid the net tax liability for October 2017 after adjusting eligible ITC, contrary to the assessing authority's determination of under-declaration based on mismatch reports. The court concluded that the evidence presented by the appellant supported their claim, and the tax levied on the basis of mismatch reports was annulled. The appeal was allowed in favor of the appellant. Case-Laws GST Sat, 26 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291172