Can the Department slap you with a Show Cause Notice under Section 74 and pass an assessment order, just because you voluntarily corrected excess ITC claimed in GSTR-3B?
ITC claimed GSTR-3B ITC claimed GSTR-3B Title: Sri Jahar Sur Chowdhury vs Union of India Court: Tripura High Court Citation: 2023 (4) GSTPanacea 10 HC Tripura WP (C) 507 OF 2022 Date: 04-April-2023 Hon’ble Judge: Justice arindam lodh Facts and Timelines: July’2019: While filing his GSTR-3B the Petitioner claimed ITC of Rs. 63,93,317 though the […]