Home Case Index All Cases GST GST + HC GST - 2023 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 231 - HC - GSTCorrection of mistakes in (FORM GSTR-3B) returns - erroneous typing of liability for tax under the Central Goods and Services Tax Act, 2017 as ₹32,33,36,855/- instead of ₹3,23,36,855/- - HELD THAT:- The petitioner clarified the reasons for the mismatch by a communication dated 18.01.2023. Thereafter respondents scheduled a personal hearing on 20.04.2023 and the petitioner was afforded a personal hearing on that date. The petitioner also filed an additional submission dated 27.04.2023 explaining the reasons for reversing the excess amount of ITC - Notwithstanding the explanation provided by the petitioner, respondent no. 1 issued a show cause notice dated 12.05.2023 raising an aggregate demand of ₹55,39,99,352/- as mentioned in the intimation dated 19.12.2022. Surely, if there is an inadvertent or typographical error that has crept in any returns, the taxpayer cannot be mulcted with the tax liability in excess of what is due and payable. It is apparent that the explanation provided by the petitioner has not been considered. It is considered apposite to direct the concerned authority to pass an appropriate order pursuant to the show cause notice considering the petitioner’s responses to the show-cause notice as well as the averments made in this petition - List on 24.07.2023.
|