Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Demand of GST u/s 73 of CGST Act, 2017 - input mismatch between ...


Input Mismatch in GST Returns Leads to Demand; Assessee Granted 30 Days to Appeal After Missed Communication.

December 30, 2023

Case Laws     GST     HC

Demand of GST u/s 73 of CGST Act, 2017 - input mismatch between GSTR 3B return and GSTR 2A statement - Assessee could not represent his case due to non-receipt of communication - Liberty granted to the petitioner to approach the Appellate Authority by way of filing an appeal within a period of thirty days from the date of receipt of a copy of this order - HC

View Source

 


 

You may also like:

  1. Denial of input tax credit - demand of differential input tax - The court notes the discrepancy in the GST numbers but suggests the petitioner could obtain certification...

  2. Seeking withdrawal of best judgment assessment orders passed - return filed within (granted extended) time or not - If that were to be so, though the period of 30 days...

  3. Demand based on reconciliation of ST returns with the balance sheet - stay granted - AT

  4. The High Court held that the demand for tax on the service aspect of a composite supply involving import of goods and related services like transportation and insurance...

  5. Cancellation of GST registration of the petitioner - The high court observed that, no mandatory order can be passed directing the authority to restore the GST...

  6. Maintainability of appeal u/s 107 against cancellation of GST registration due to non-filing of returns discussed. Delay in filing appeal could have been condoned under...

  7. Validity of SCN - Denial of Input Tax Credit - complete mismatch between the supplier and the petitioner - mismatch rectified or not - Section 42(3) of the GST Act - the...

  8. The Madras High Court found a violation of natural justice as notices were only uploaded on the GST portal without direct communication to the petitioner. The tax...

  9. Exemption u/s 11 denied - grants received by the assessee - Such grants were not the donations or voluntary contribution u/s 12 - The grants received by the assessee for...

  10. Stay of demand - condition precedent for the grant of stay of the demand - Out of three Assessment Years, for AY 2012-13, as stated above, the petitioner has made an...

  11. Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services...

  12. Dishonor of Cheque - service of demand notice - Period of limitation - the petitioner relies on the dates of return memos, i.e., dates of return of cheques in question,...

  13. Govt all set to ring in GST at stroke of June 30 mid-night

  14. CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

  15. GST council approves Simplified GST Return

 

Quick Updates:Latest Updates