SGST High Court Cases

GST - Mismatch in Turnover in GSTR-9, GSTR-9C, un-reconciled gross turnover in Table 5R of Form GSTR-9C – Issue of Notice alleging mismatch in turnover between the Annual Financial Return Statement (GSTR-9) and the GST Audit Report (GSTR-9C) - Petitioner filed a reply explaining the difference but the Adjudicating Authority confirmed the dis-allowance without considering the petitioner's response – Validity of the impugned orders when the Adjudicating Authority has not taken into consideration the reply filed by the petitioner - HELD – The petitioner has submitted that inconsistency in Forms GSTR 9 and 9C was due to inadvertent error in submission of such Forms and in the GST Audit, the nationwide turnover was incorrectly reported instead of the State-specific turnover - the petitioner furnished the details and explanation of the difference between the Forms GSTR 9 and 9C - the Adjudicating Authority has not referred to the details submitted by the petitioner in its reply and merely because the petitioner did not appear before the respondent authority, it was presumed that the petitioner failed to provide the supporting documents in connection with the reply - that the impugned orders are not tenable and accordingly quashed and set aside - Matter remanded back to the Adjudicating Authority to pass a de-novo fresh order taking into consideration the reply filed by the petitioner and providing an opportunity of hearing to the petitioner – the petitions are disposed of

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