Login
Login
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

Published on

By Mariya Paliwala
Gauhati Hc
Gauhati Hc

🚀 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

Indirect Taxes

Services Used for Setting Up Factory Continue to Qualify as ‘Input Services’: CESTAT

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes

Customs Can’t Enhance Import Value Solely on NIDB Data Without Proof of Comparable Imports: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
GST

Bona Fide Mistakes Shouldn’t Defeat Substantive Tax Rights: Karnataka High Court Allows Correction of GST DRC-03 Filing Error

The Karnataka High Court has ruled that a bona fide error in Form GST...
Indirect Taxes

Procedural Delay Should Not Defeat Scheme Benefits: CESTAT Directs Manual Processing of SVLDRS Discharge Certificate

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

More like this

Indirect Taxes

Services Used for Setting Up Factory Continue to Qualify as ‘Input Services’: CESTAT

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes

Customs Can’t Enhance Import Value Solely on NIDB Data Without Proof of Comparable Imports: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
GST

Bona Fide Mistakes Shouldn’t Defeat Substantive Tax Rights: Karnataka High Court Allows Correction of GST DRC-03 Filing Error

The Karnataka High Court has ruled that a bona fide error in Form GST...

About us

About Jurishour – Juris Hour is an online news portal for reporting accurate and honest news, articles, judgments, Circulars, orders and notifications related to legal developments.

Company

Categories

© 2025 Juris Hour. All Rights Reserved.