https://www.taxtmi.com/caselaws?id=794175 Mismatch between GSTR-1 disclosures and delayed or non-payment through GSTR-3B was treated as a basis for Section 74 proceedings, because declaration in GSTR-1 did not by itself discharge the tax liability. On that factual footing, interference with the demand and penalty action was not warranted merely for mismatch or alleged procedural defect. The matter was also considered capable of examination under the Section 73 framework in light of the later amnesty scheme under Section 128A, and the case was remitted for fresh consideration under the appropriate statutory route. en-us Mon, 08 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794175 Mismatch between GSTR-1 disclosures and delayed or non-payment through GSTR-3B was treated as a basis for Section 74 proceedings, because declaration in GSTR-1 did not by itself discharge the tax liability. On that factual footing, interference with the demand and penalty action was not warranted merely for mismatch or alleged procedural defect. The matter was also considered capable of examination under the Section 73 framework in light of the later amnesty scheme under Section 128A, and the case was remitted for fresh consideration under the appropriate statutory route. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794175