Challenge against Difference in taxable value of invoice in GSTR-2A: Calcutta HC remands Matter for fresh adjudication

Calcutta HC remands GST invoice discrepancy case, directing fresh adjudication on taxable value differences in GSTR-1 vs. GSTR-3B. The Calcutta High Court has referred a Goods and Services Tax (GST) case back for fresh adjudication, where discrepancies were found between the taxable value reported in GSTR-1 (outward supplies) and GSTR-3B (summary return). The court's directive emphasizes the need for a thorough re-examination of such mismatches, ensuring that a proper assessment is made after considering all relevant facts and providing the assessee an opportunity to explain the differences. This reinforces the importance of accurate reporting and reconciliation under GST.