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GST - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Service of SCN - discrepancies pertaining to difference in turn ...


Court Dismisses Petition Over GSTR Discrepancies, Preserves Rights for Appeal u/s 107 of TN GST Act.

January 9, 2023

Case Laws     GST     HC

Service of SCN - discrepancies pertaining to difference in turn over between GSTR 1 and GSTR 3B, difference between GSTR 3B Vs GSTR 2A - input mismatch - This Court to the inevitable sequitur that the captioned main writ petition fails. However, before dismissing the captioned writ petition, it is made clear that all the rights and contentions of the writ petitioner are preserved, if the writ petitioner chooses to prefer a statutory appeal under Section 107 of TN-G&ST Act. - HC

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