Amarjyothi Carrying Corporation Vs Assistant Commissioner (ST)
Date: March 19, 2024
Subject Matter
Error in GSTR-1 and rectified in GSTR 3B , GSTR-9: Matter remanded to AO for reconsideration
Summary
The case involves a registered person under the GST Act who operates a transport business. The petitioner inadvertently failed to indicate that GST was leviable on services on a reverse charge basis while filing the GSTR 1 return for October 2019. De…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order dated 28.07.2023 is challenged primarily on the ground that the petitioner was not provided a reasonable opportunity. 2. The petitioner is a registered person under applicable GST enactments. The firm carries on the business of transport of goods. According to the petitioner, the services provided by the petitioner during the assessment…