GSTR-1 vs GSTR-3B Mismatch Calcutta HC Clarifies Section 75(12)
19 Jun, 2025
Understanding GSTR-1 vs GSTR-3B Mismatch GSTR-1 vs GSTR-3B mismatch has been a major compliance headache for GST taxpayers. In a landmark judgment, the Calcutta High Court clarified that a mismatch alone does not empower tax officers to directly recover tax dues under Section 75(12) of the CGST Act, 2017. Key point: Direct recovery applies only […]
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