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

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  • Last Updated on 1 August, 2025

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GSTR-9 Misreported taxable value GST assessment Section 161

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.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied