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- Whether tax can be demanded due to inadvertently filing of incorrect Form GSTR-3B ?
Whether tax can be demanded due to inadvertently filing of incorrect Form GSTR-3B ?
TRT-2026-1142
Issue Favourable to Tax Payer ?:- yes
Held - Surely, if there is an inadvertent or typographical error that has crept in any returns, the taxpayer cannot be mulcted with the tax liability in excess of what is due and payable. It is apparent that the explanation provided by the petitioner has not been considered.
In view of the above, we are inclined to quash the show cause notice dated 12.05.2023. However, Mr. Aggarwal, learned counsel appearing for the respondents, assures .....
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