Vishaka Exports Vs Assistant Commissioner (ST) (FAC)
Date: December 23, 2022
Subject Matter
GSTR-3B & GSTR-1 discrepancies are grounds for appeal, not errors apparent on record
Summary
The case of Vishaka Exports vs Assistant Commissioner (ST) (FAC) involved discrepancies between GSTR-3B and GSTR-1 forms, and whether they qualified as "errors apparent on the face of the record" under Section 161 of the TN-G&ST Act. Th…
Captioned main writ petition has been filed assailing an ‘order dated 22.06.2022 bearing reference GSTIN : 33AAPFV2954F2ZX/2018-19’ made by lone respondent [hereinafter ‘impugned order’ for the sake of convenience and clarity]. 2. Impugned order has been made by lone respondent under Section 73 of ‘Tamil Nadu Goods and Services Tax Act, 2017’ [hereinafter &lsquo…