E-Way Bill Portal and GSTR 1 Mismatch Liability Discharged Not Considered: Madras HC Orders Reconsideration

The Madras High Court recently directed the reconsideration of a case where the taxpayer's liability for GST was contested due to mismatches between the e-way bill portal and GSTR-1. The issue arose when the authorities considered the liability without accounting for discrepancies in the GST return data and e-way bills. The court found that the liability had been improperly assessed without sufficient consideration of the actual data mismatches. This ruling highlights the need for accurate reconciliation between e-way bill records and GST returns to ensure fair tax liability assessments.