Section 73 CGST Act

HC Sets Aside GST Demand Order for Mechanical ITC Mismatch; Orders Fresh Adjudication A steel dealer found themselves in hot water for FY 2017-18 when GST authorities flagged discrepancies between their GSTR-3B, GSTR-1, and GSTR-2A returns. After the usual exchange of notices, the department slapped the dealer with an order for tax, interest, and penalties….