https://www.taxtmi.com/highlights?id=84405 The HC stayed the impugned order invoking Section 73 of the CGST Act, 2017 for recovery of short paid tax due to discrepancy between GSTR-1 and GSTR-3B, holding that Section 73 allows recovery of tax not paid or short paid due to reasons other than fraud or willful misstatement, and the conclusions referring to Section 9 of CGST Act show liability created with reference to IGST and cess leviable. en-us Mon, 30 Dec 2024 08:39:21 +0530 Mon, 30 Dec 2024 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84405 The HC stayed the impugned order invoking Section 73 of the CGST Act, 2017 for recovery of short paid tax due to discrepancy between GSTR-1 and GSTR-3B, holding that Section 73 allows recovery of tax not paid or short paid due to reasons other than fraud or willful misstatement, and the conclusions referring to Section 9 of CGST Act show liability created with reference to IGST and cess leviable. Highlights GST Mon, 30 Dec 2024 08:39:21 +0530 https://www.taxtmi.com/highlights?id=84405