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

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

No Fixed Validity for Exporter Self-Sealing Permission: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has clarified that the permission...

Can You Pay Rent to Your Father and Claim HRA? Rule Changes from April 2026 

House Rent Allowance (HRA) continues to be one of the most widely used tax-saving...

Former IRS Officer Parveen Talha Battles Encroachers, Now Fights to Save Her Own House

A woman who once took on notorious encroachers is now fighting to save her...

Service Tax on Tractor Transport Quashed: CESTAT Imposes Rs. 10K Penalty Each for Non-Compliance

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has held that...

More like this

No Fixed Validity for Exporter Self-Sealing Permission: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has clarified that the permission...

Can You Pay Rent to Your Father and Claim HRA? Rule Changes from April 2026 

House Rent Allowance (HRA) continues to be one of the most widely used tax-saving...

Former IRS Officer Parveen Talha Battles Encroachers, Now Fights to Save Her Own House

A woman who once took on notorious encroachers is now fighting to save her...