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HomeGSTGST Dept. Can’t Deny ITC or Recover Tax Without Allowing Correction of...

GST Dept. Can’t Deny ITC or Recover Tax Without Allowing Correction of Return Mismatches: Gauhati High Court

GST

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By Mariya Paliwala
Gauhati Hc
Gauhati Hc

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The Gauhati High Court has set aside a GST demand order, holding that tax authorities cannot treat discrepancies between GSTR-1 and GSTR-3B as final tax liability without first granting the taxpayer an opportunity to explain and rectify errors. The bench of Justice Devashis Baruah has found that the mismatch was claimed to be due to…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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