2025 (7) TMI 687

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....ndran The petitioner is concerned with the assessment order passed for the year 2017-18 produced at Annexure-P/1. Specific reference is made to the detailed order passed by the Assessing Officer on 27-11-2023 produced as Annexure-P/1. This was challenged in appeal but the appeal stood rejected by Annexure-P/3, dated 10-7-2024. 2. On a perusal of the assessment order, it is seen that the peti....

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....a provision for the delay in the supplier uploading his invoices in his portal. 5. The specific reference made is to Clause 3(a) which is extracted hereunder : S. No. Scenario Clarification a. Where the supplier has failed to file FORM GSTR-1 for a tax period but has filed the return in FORM GSTR-3B for said tax period, due to which the supplies made in the said tax period do not....