Penalty imposed for tax return discrepancy; Court orders fresh hearing for petitioner's objection within 2 weeks.

Case-Laws – GST – Highlights – Penalty levied u/s 73 of SGST and CGST for alleged discrepancy between value of supply reported in GSTR 3B and GSTR 1. Court held that Revenue did not have serious objection considering petitioner’s willingness to pay 10% p

Penalty imposed for tax return discrepancy; Court orders fresh hearing for petitioner's objection within 2 weeks.
Case-Laws
GST
Penalty levied u/s 73 of SGST and CGST for alleged discrepancy between value of supply reported in GSTR 3B and GSTR 1. Court held that Revenue did not have serious objection considering petitioner's willingness to pay 10% penalty and inability to participate due to ill-health. Impugned order set aside, directing fresh order after providing opportunity of hearin

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