Rs. 2.38 crores GST demand due to Non reconciliation between GSTR-01 & GSTR-09: Delhi HC Directs to accept Rectification Application filed by L& T Ltd

The Delhi High Court has directed the tax authorities to accept a rectification application filed by L&T Ltd regarding a ₹2.38 crore GST demand due to non-reconciliation between GSTR-01 and GSTR-09. The court noted that GSTR-01 was already available with the adjudicating authority, and the rectification application was dismissed without a proper hearing. This decision emphasizes the importance of due process and proper consideration of taxpayer submissions, ensuring that demand is not raised due to easily reconcilable data discrepancies or procedural lapses by authorities.