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BABUL NATH vs. UNION OF INDIA AND OTHERS
(Tripura High Court)

Hon'ble Judges:

AKIL KURESHI
S.G. CHATTOPADHYAY
Pet. Counsel
D. Saraf
P. Majumder
S. Debbarma
Res. Counsel
P.k. Dhar
Biswanath Majumder
T.k. Deb

Petitioner / Applicant

BABUL NATH
Respondent UNION OF INDIA AND OTHERS
Court Tripura High Court
State

Tripura

Date Apr 13, 2021
Order No.

WP(C) No.280 of 2021

Citation

2021(4) TAXREPLY 4083
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ORDER

Heard Shri D. Saraf, learned counsel appearing for the petitioner as well as Shri P.K. Dhar learned Sr. G.A. appearing for respondent Nos.2, 4, 5 & 6 and Mr. B. Majumder, learned CGC appearing for respondent Nos.1 and 3 for final disposal of the petition. Petition involves a short question. Petitioner is a dealer registered under various GST Acts. The Superintendent of GST had issued a notice on 13th May, 2019 pointing out that there were discrepancies in the petitioner’s declaration of outward supply for the financial years 2017-2018 in the declarations made in GSTR-1 and GSTR-3B. To this notice the petitioner replied under a communication dated 3rd July, 2019. Along with this communication, he also had filed reply in prescribed proforma. The explanation of the petitioner was that the outward supply of ₹ 4,57,92,600/- (rounded off) showing GSTR-1 was inadvertently not shown in GSTR 3B. However, the same was later on rectified by showing it in GSTR 3B for the month o....

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