https://www.taxtmi.com/article/detailed?id=11309 The court concluded that the revenue and appellate authorities misread FORM GSTR-09 by concentrating on a B2C turnover entry instead of the form's total turnover, causing an incorrect mismatch with the bank statement. It required correction of the tax attribution so that the GST deposited after the relevant year be adjusted to the subsequent financial year, and ordered release of security while setting aside the impugned assessment and appeal orders. en-us Wed, 12 Apr 2023 09:36:50 +0530 Wed, 12 Apr 2023 09:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11309 The court concluded that the revenue and appellate authorities misread FORM GSTR-09 by concentrating on a B2C turnover entry instead of the form's total turnover, causing an incorrect mismatch with the bank statement. It required correction of the tax attribution so that the GST deposited after the relevant year be adjusted to the subsequent financial year, and ordered release of security while setting aside the impugned assessment and appeal orders. Articles Goods and Services Tax - GST Wed, 12 Apr 2023 09:36:50 +0530 https://www.taxtmi.com/article/detailed?id=11309