HC Remands Case Due to Tax Demand on Misreported GSTR-9 Value

Case Details: Tvl.J K S Construction vs. State Tax Officer - [2025] 176 taxmann.com 813 (Madras)

Judiciary and Counsel Details

• C.Saravanan, J.
• N.Sudalai Muthu for the Petitioner.
• R.Suresh Kumar, Additional Government Pleader for the Respondent.

Fact of the Case

The petitioner filed the GST annual return in Form GSTR-9 for the relevant assessment year. However, instead of the actual taxable value, the petitioner erroneously entered the amount as Rs. 6,27,65,404.76. Subsequently, the Assessing Officer (AO) issued a notice in Form GST DRC-01 demanding the payment of tax on the amount declared in the Form GSTR-9.The petitioner filed an application for rectification under section 161, but the same was rejected. Aggrieved by the order, the petitioner preferred a writ petition to the Madras High Court.

HC Held

The Court held that the petitioner had a case for rectification by filing an application under section 161 of the respective Goods and Services Tax Act. The matter was disposed of by the High Court.