<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2023 (6) TMI 231 - DELHI HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=438657</link>
    <description>The HC held that a typographical error in the petitioner&#039;s GSTR-3B return, resulting in an inflated tax liability, could not justify an excessive tax demand. Despite the petitioner&#039;s explanations and submissions, the authority issued a show cause notice demanding Rs.55,39,99,352/-. The court found that the petitioner&#039;s clarifications were not duly considered and directed the authority to pass a reasoned order on the show cause notice after taking into account the petitioner&#039;s responses and averments. The matter was listed for further hearing.</description>
    <language>en-us</language>
    <pubDate>Wed, 31 May 2023 00:00:00 +0530</pubDate>
    <lastBuildDate>Wed, 30 Jul 2025 14:47:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=715651" rel="self" type="application/rss+xml"/>
    <item>
      <title>2023 (6) TMI 231 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=438657</link>
      <description>The HC held that a typographical error in the petitioner&#039;s GSTR-3B return, resulting in an inflated tax liability, could not justify an excessive tax demand. Despite the petitioner&#039;s explanations and submissions, the authority issued a show cause notice demanding Rs.55,39,99,352/-. The court found that the petitioner&#039;s clarifications were not duly considered and directed the authority to pass a reasoned order on the show cause notice after taking into account the petitioner&#039;s responses and averments. The matter was listed for further hearing.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Wed, 31 May 2023 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=438657</guid>
    </item>
  </channel>
</rss>