GST amount to be adjusted if there is an issue of mismatch in GST Return with Bank Statement

Last updated: 13 March 2023
Quick Summary
The Allahabad High Court has overturned a decision by the Revenue Department concerning a GST return mismatch. The court found that the department had misread the assessee's GSTR-09 form, which showed a significantly higher total turnover than initially considered. Consequently, the court has directed the Revenue Department to adjust the GST amount already deposited by the petitioner.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in Vriddhi Infratech India Pvt. Ltd v. Commissioner, Commercial Tax and Ors. [Writ Tax No. - 4 of 2022 dated February 23, 2023] has set aside the order passed by the Revenue Department, on the grounds, that the Revenue Department and the Appellate Authority have committed the misreading of FORM GSTR-09 filed by the assessee. Directed the Revenue Department to adjust the GST amount deposited by the Petitioner.�

Citation :
Writ Tax No. - 4 of 2022 dated February 23, 2023

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Bimal Jain
Published in GST
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