https://www.taxtmi.com/caselaws?id=441783 The appeal was allowed for statistical purposes based on the observations made by the Judicial Member. It was found that the disallowance made by the Assessing Officer under section 43B was not warranted as the GST amount was indeed paid before the due date, despite being erroneously mentioned in the audit report. The matter was directed to be revisited by the AO to verify the authenticity of the documentary evidence provided by the assessee, and if substantiated, the disallowance under Sec 43B would be vacated. en-us Mon, 27 Mar 2023 00:00:00 +0530 Thu, 17 Aug 2023 07:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441783 The appeal was allowed for statistical purposes based on the observations made by the Judicial Member. It was found that the disallowance made by the Assessing Officer under section 43B was not warranted as the GST amount was indeed paid before the due date, despite being erroneously mentioned in the audit report. The matter was directed to be revisited by the AO to verify the authenticity of the documentary evidence provided by the assessee, and if substantiated, the disallowance under Sec 43B would be vacated. Case-Laws Income Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441783