A. Ansari Abu Agencies Vs Superintendent of GST
Date: March 26, 2024
Subject Matter
Order arising out of discrepancy between GSTR-1 and GSTR-3B returns: Matter sent for re-consideration
Summary
The case involves a writ petition challenging an order related to discrepancies between the petitioner's GSTR 1 and GSTR 3B returns. The petitioner, a registered person under GST, filed a return in GSTR 1 but later claimed that an error was commi…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT 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 in relation to outward supplies in the assessment period 2017-18. While doing so, the petitione…