Tag Archives: HIGH COURT OF TRIPURA

Portal Limitations Cannot Defeat Rectification of Bona Fide Misreporting of GSTIN When Revenue Impact Is Neutral Issue Whether portal constraints can prevent the rectification of bona fide reporting errors in GSTR-1 and GSTR-3B regarding a wrong GSTIN when the underlying tax has been fully paid and the revenue impact is neutral. Facts Period Under Consideration:… Read More »

Demand and Order Outside Five-Year Limit or Overlapping with State Proceedings Are Void Demand and Order Outside Five-Year Limit or Overlapping with State Proceedings Are Void Issue Issue I (Limitation Period): Whether a Show Cause Notice (SCN) and subsequent Order-in-Original (OIO) under Section 74(1) for FY 2017-18 are time-barred if issued beyond five years from… Read More »