HC Remanded Matter as Tax Demand Was Raised Due to Inadvertent Error While Filing GSTR-1
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 2 July, 2024
Latest from Taxmann
Case Details: Amarjyothi Carrying Corporation v. Assistant Commissioner (ST) - [2024] 164 taxmann.com 11 (Madras)
Judiciary and Counsel Details
- Senthilkumar Ramamoorthy, J.
- C. Bakthasiromoni for the Petitioner.
- K. Vasanthamala, Adv. for the Respondent.
Facts of the Case
The petitioner was a registered person under GST and engaged in the business of transport of goods. It filed writ petition against the assessment order and contended that the GST was inadvertently shown as payable but the services provided by the petitioner during the assessment period 2019-2020 were taxable on reverse charge basis by the recipient of services. While filing the GSTR-1 return for the month of October 2019, the petitioner inadvertently failed to indicate that GST was leviable on the service on reverse charge basis.
High Court Held
The Honorable High Court noted that the mistake was corrected in subsequent GSTR-3B and GSTR-9 returns. The Court also noted that the proceedings were initiated and the petitioner could not participate in such proceedings on account of being unaware of the same until such proceedings culminated in the impugned order. Therefore, the Court held that the impugned order was liable to be quashed and matter was remanded back to provide reasonable opportunity to assessee.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
