TMI Blog2024 (5) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... oner's GSTR 1 and GSTR 3B returns - error was committed by providing details pertaining to the same invoice more than once - HELD THAT:- The petitioner's explanation was disregarded as unacceptable and as an after-thought merely on the ground that the petitioner did not amend the GSTR 1 statement on or before March 2019. In the face of the documents submitted by the petitioner, the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stered person under applicable GST enactments, the petitioner filed a return in GSTR 1 in relation to outward supplies in the assessment period 2017-18. While doing so, the petitioner asserts that an error was committed by providing details pertaining to the same invoice more than once. Upon receipt of an intimation regarding such discrepancies, the petitioner replied thereto by stating that it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel, accepts notice on behalf of the respondent. By referring to the impugned order, he submits that the petitioner failed to rectify the GSTR 1 statement within the prescribed time limit, including the extended time in such regard. Therefore, he contends that the impugned order contains no infirmity. 5. The documents on record include the replies of the petitioner to the intimation and show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extended up-to the due date of GSTR-3B of March-19. Hence the contention of the taxpayer at this stage that the said supplies were wrongly reported in GSTR-1 is not acceptable and furnishing of certificates from the recipient to the effect that ITC involved in those supplies were not availed is an afterthought initiation of action by the department. The above extract discloses that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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