Kerala HC Directed Assessee to Approach Appellate Authority Since Issue Was Related to Disputed Question of Facts
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 11 December, 2023
Latest from Taxmann
Case Details: Brothers Trade Links v. State Tax Officer - [2023] 157 taxmann.com 131 (Kerala)
Judiciary and Counsel Details
- Dinesh Kumar Singh, J.
- Bobby John & S. Ajayghosh Kumar, Advs. for the Appellant.
- Jasmine M.M. for the Respondent.
Facts of the Case
The department issued Form GST DRC-01A to assessee to pay difference amount as per GSTR-1 and GSTR-3B along with interest and penalty. The assessee submitted reply that there was an uploading mistake in GSTR-3B and these mistakes were rectified at stage of filing GSTR-9 and GSTR-9C.
On examination, the department found much higher difference in output tax liability as per GSTR-9C and therefore, notice was issued & order under section 74 was passed. The assessee filed instant writ petition challenging impugned order with request to rectify uploading mistakes in GSTR-3B.
High Court Held
The Honorable High Court noted that as per paragraph 4 of Circular No. 26/26/2017-GST, the assessee can rectify mistake this has been taken note of in several judgments. However, the issue raised in this petition was disputed question of fact and this Court cannot be expected to decide the disputed question of fact within the jurisdiction under Article 226 of the Constitution of India.
Therefore, the Court held that this petition would to be disposed of giving liberty to assessee to approach Appellate Authority under Section 107 against impugned order.
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
