https://www.taxtmi.com/caselaws?id=763859 The HC stayed the tax authority's order dated 30 August 2024 after finding the conclusions regarding alleged short payment of Rs. 27,84,58,555/- unsustainable. The court questioned discrepancies between petitioner's GSTR-1 and GSTR-3B returns and found the tax authority's calculations flawed, particularly regarding amendments and tax liabilities on advances. The invocation of Section 73 CGST Act 2017 for recovery was deemed inappropriate due to lack of clarity and accuracy in the authority's assessment methodology and conclusions. en-us Fri, 22 Nov 2024 00:00:00 +0530 Wed, 25 Jun 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763859 The HC stayed the tax authority's order dated 30 August 2024 after finding the conclusions regarding alleged short payment of Rs. 27,84,58,555/- unsustainable. The court questioned discrepancies between petitioner's GSTR-1 and GSTR-3B returns and found the tax authority's calculations flawed, particularly regarding amendments and tax liabilities on advances. The invocation of Section 73 CGST Act 2017 for recovery was deemed inappropriate due to lack of clarity and accuracy in the authority's assessment methodology and conclusions. Case-Laws GST Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763859