https://www.taxtmi.com/article/detailed?id=15885 GSTAT addressed GSTR 1 vs GSTR 3B differences by protecting honest taxpayers, finding that where full disclosure and tax payment exist, penalties under Section 74 require a proper hearing and intent analysis. Noting manual filing and COVID era errors, the tribunal remanded the case to the Learned Proper Officer under Section 73 to examine the genuineness of credit/debit notes and reconciliation documents and to pass a reasoned order; there shall be no orders as to costs. en-us Mon, 16 Feb 2026 09:43:26 +0530 Mon, 16 Feb 2026 09:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15885 GSTAT addressed GSTR 1 vs GSTR 3B differences by protecting honest taxpayers, finding that where full disclosure and tax payment exist, penalties under Section 74 require a proper hearing and intent analysis. Noting manual filing and COVID era errors, the tribunal remanded the case to the Learned Proper Officer under Section 73 to examine the genuineness of credit/debit notes and reconciliation documents and to pass a reasoned order; there shall be no orders as to costs. Articles Goods and Services Tax - GST Mon, 16 Feb 2026 09:43:26 +0530 https://www.taxtmi.com/article/detailed?id=15885