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GST - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Levy of tax - concealed turnover of iron scrap - non-production ...

GST

March 21, 2021

Levy of tax - concealed turnover of iron scrap - non-production of books of accounts by the petitioner - discrepancy in the GSTR-3B and GSTR-2A or not - once the revenue authority accepted, even if impliedly, that the transaction were covered by regular invoices and those details had been uploaded on the web portal by issuing e-way bills, merely because there may have been existed certain discrepancies, the transaction cannot be said to be one falling under the category of undisclosed turnover - HC

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