Applicability of penalty under GST law questioned for GSTR mismatch without fraud allegations.

Case-Laws – GST – Highlights – The High Court expressed doubt on the applicability of Section 74 of the CGST Act, 2017 for mere mismatch between GSTR-3B and GSTR-1, as the said provision can be invoked only if fraud, willful misstatement or suppression o

Applicability of penalty under GST law questioned for GSTR mismatch without fraud allegations.
Case-Laws
GST
The High Court expressed doubt on the applicability of Section 74 of the CGST Act, 2017 for mere mismatch between GSTR-3B and GSTR-1, as the said provision can be invoked only if fraud, willful misstatement or suppression of facts is alleged. The respondents were permitted to proceed with the impugned Show Cause Notice, but any final orders passed shall not be given effect until

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