2026-VIL-641-MAD
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SGST High Court Cases

GST - Failure to declare value of outward supply in GSTR-3B despite correctly declaring the same in GSTR-1 - Penalty under Section 74 of the CGST Act, 2017 - Invocation of Section 73 for Identical Default in Succeeding Period - Whether penalty under Section 74 can be invoked for the earlier period when the respondent has invoked the machinery under Section 73 for the identical default in the succeeding period – HELD - The deliberations preceding the incorporation of Section 128A into the Act by the GST Council indicate that there were several glitches resulting in non-filing of returns on time - The Amnesty scheme under Section 128A, inserted by Finance Act No. 2 of 2024, is available only for cases where Section 73 machinery was invoked and not for Section 74. The case of the appellant qualifies for examination under Section 73 rather than Section 74 since the appellant had correctly declared the value of outward supplies in GSTR-1 and the liability arose from short payment of tax compared to the declared liability. The principle that once tax payable towards outward supplies is declared in GSTR-1, mere failure to make corresponding declaration in GSTR-3B would not by itself amount to suppression of facts to evade tax within the meaning of Section 74 is recognize. The fact that the respondent has treated the identical default in the succeeding period under Section 73 indicates differential treatment for the same nature of default - The impugned order imposing penalty under Section 74 is quashed, and the case is remitted back to the respondent to redo the exercise afresh - The writ petition is partly allowed
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