Xiaomi Technology India Pvt Ltd Vs Additional Commissioner, CGST Delhi West Commissionerate & Ors.
Date: October 28, 2024
Subject Matter
Mere mismatch between GSTR-3B & GSTR-1 doesn’t attract Section 74 without an element of fraud
Summary
In the case of **Xiaomi Technology India Pvt Ltd vs Additional Commissioner, CGST Delhi West Commissionerate & Ors.**, the Delhi High Court addressed a dispute regarding discrepancies between GSTR-3B and GSTR-1 filings for the financial year 2017…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT CM APPL. 64250/2024 (Ex.) Allowed, subject to all just exceptions. Application stands disposed of. W.P.(C) 15297/2024 & CM APPL. 64249/2024 (Interim Stay) 1. Since the respondents are duly represented by Mr. Singla, let a reply be filed within a period of four weeks from today. The petitioner shall have a week therefrom to file a rejoinder af…