Mismatch Between GSTR-3B and GSTR-1: In Ram Enterprises, Petchimuthu Nainar [2024] 76 TAXLOK COM 173 (Madras), the petitioner challenged the tax liability imposed due to a mismatch between GSTR-3B and GSTR-1.

The Court found that the petitioner wasn’t given a fair chance to defend their case with relevant documents. The case was remanded for fresh consideration, and the petitioner was directed to pay 20% of the disputed tax. ⚖️🔄