Big Relief to GST Return filer if Mistake is Genuine I CA Satbir Singh

By | November 23, 2023
(Last Updated On: November 23, 2023)

Big Relief to GST Return filer if Mistake is Genuine I CA Satbir Singh

Download Click here

Assessee was working as a owner-cum-driver of lorry . Assessee business is covered under Goods Transport Agency for which the liability for paying GST is on the service recipient under Reverse Charge Mechanism.

Assessee’s accountant, without taking proper instructions from petitioner, filed NIL GSTR-1 and GSTR-3B returns continuously instead of showing actual outwards supplies and therefore, on presumption that petitioner had not commenced any business, concerned authority had cancelled GST registration of petitioner .

Auditor had filed GSTR-10 and GST department which is accepted by the department.

Assessee raised invoices and the Said payment was kept on hold by client for want of active GSTIN .

Held by High Court : It appeared that petitioner had only made genuine transactions and error had been committed only on part of accountant who had filed GSTR-10 returns after knowing about cancellation of GSTIN registration of assessee .

Hence, impugned order was liable to set aside and GSTIN registration was to be restored

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email :