Can demand order be passed on account of the purported difference between the contents of two returns i.e., GSTR-1 and GSTR-3B when error was corrected in the subsequent return?

Can demand order be passed Case Title NTT India Private Limited vs Union of India & Ors. Court Delhi High Court Honorable Judges Justice Rajiv Shakdher & Justice Manoj Kumar Ohri Citation 2022 (4) GSTPanacea 342 HC Delhi W.P.(C). 6740 /2022 Judgement Date 28-April-2022 Council for Petitioner Puneet Agarwal Purvi Sinha Ketan Jain Hemlata Rawat […]
Pre-deposit of 10% of disputed tax can be paid from credit available in Electronic Credit Ledger: Bombay HC

Title Oasis Reality vs Union of India Court Bombay High Court Citation 2022(9) GSTPanacea 240 HC Bombay WRIT PETITION (ST) NO. 23507/2022 Honourable Judges Per k. R. Shriram, j Date 16-sep-2022 For filing appeal before Appellate Authority under section 107, assessee can pay 10 per cent of disputed tax from credit available in Electronic Credit […]