2026-VIL-305-GSTAT-TVP
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SGST Tribunal

GST - Demand of cess on clerical error in FORM GSTR-1 - Short payment alleged on comparison of FORM GSTR-1 with FORM GSTR-3B - Appellant declared in FORM GSTR-1 for a month an amount of cess which was higher than the cess actually paid in FORM GSTR-3B – Demand of the differential cess with interest and penalty - Appellant contended that the amount in FORM GSTR-1 was wrongly entered through a clerical mistake, which can be verified from the supply value and the GST liability - Whether the differential cess is recoverable as short payment where the higher amount was declared in FORM GSTR-1 on account of a clerical error - HELD - The Appellant declared the taxable value along with Central tax and State tax in FORM GSTR-1, and the same amounts of Central tax and State tax were declared and paid in FORM GSTR-3B. The cess paid in FORM GSTR-3B corresponds to the declared taxable value and tax, while the higher amount entered in FORM GSTR-1 does not correspond to any taxable value, central tax or State tax. The claim of a clerical error is therefore believable - There is no allegation or evidence of suppression of the quantity or value of outward supply or of short payment of central tax or State tax. Bald allegations of short payment of cess cannot be accepted when the explanation of clerical mistake is supported by the figures on record - The adjudicating authority should have dealt with the issue on facts and could have condoned the mistake as there was no material to suggest any short payment of tax or cess - The order of the FAA is quashed and the appeal is allowed
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