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2024 (5) TMI 400 - MADRAS HIGH COURTRejection of rectification petition - turnover of the petitioner was erroneously reported in the GSTR 1 return - petitioner states that the correct turnover was reported in the GSTR 3B return and the entire tax liability is on account of an inadvertent error committed while filing the GSTR 1 return - HELD THAT:- The petitioner's reply dated 05.02.2024 has been placed on record. In such reply, the petitioner asserted that the correct turnover was Rs. 92,28,895/- and not Rs. 9,22,89,895/- as wrongly reported in the GSTR 1 return. Since the petitioner did not file the annual return for the relevant assessment period, it appears that the petitioner did not rectify this error in the annual return. A tax liability of Rs. 1,48,20,834/- was imposed on the petitioner under the impugned assessment order. Prima facie, it appears that such tax liability had arisen only on account of the turnover reported in the GSTR 1 return. The interest of justice warrants that the petitioner be provided an opportunity to establish that the genuine turnover was only Rs. 92,28,895/- and not Rs. 9,22,89,895/-. Solely for such reason, the impugned order calls for interference - the impugned order dated 20.12.2023 is quashed and the matter is remanded for reconsideration. Petition disposed off by way of remand.
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