SCN Proposes GST Demand for under Declaration of Output Tax and GSTR-01/GSTR-09 Mismatch: Delhi HC remands Matter for Fresh Consideration

The Delhi High Court remanded a case where the GST department proposed a demand for under-declaration of output tax due to discrepancies between GSTR-1 and GSTR-9 filings. The court noted that the mismatch could be a result of inadvertent errors, and the taxpayer should be given an opportunity to explain and rectify the discrepancies. The ruling highlights the importance of ensuring accuracy in GST filings and the need for a fair reassessment process in cases of minor mismatches.