2024 (5) TMI 304

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.... Senthilkumar Ramamoorthy For the Petitioner : Mr. P. Rajkumar For the Respondent : Mr. K. Mohanamurali Senior Standing Counsel ORDER An order dated 17.12.2023 pertaining to the mismatch between the petitioner's GSTR 1 and GSTR 3B returns is under challenge in this writ petition. 2. As a registered person under applicable GST enactments, the petitioner filed a return in GSTR 1 i....

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....hese facts and circumstances. 3. By referring to the certificates issued by the petitioner's purchasers, learned counsel contends that tax liability has been imposed on the petitioner for an inadvertent error although no revenue loss was suffered on such account. 4. Mr.Mohanamurali, learned senior standing counsel, accepts notice on behalf of the respondent. By referring to the impugned ....

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.... payable reported in excess in GSTR-1 was the self-assessed liability arrived by reporting the invoice wise details in B2B Category apart from consolidated reporting of B2C Supplies. Further, the taxpayer has not amended the GSTR-1 reporting pertaining to the period Financial year 2017-18 for which the facility to amend the same was extended up-to the due date of GSTR-3B of March-19. Hence the con....