differences in returns set aside GST

Differences in 2A and 3B returns order quashed

A demand order of Rs. 3 crore was passed against the taxable person on the grounds of alleged differences in GSTR 2A and GSTR 3B returns. Adv. Vikram Gogra, Adv. Vaibhav Gogra, along with the team at the chamber, acted on the matter and argued that these differences are arising out of non-payment of collected tax by the suppliers to the government exchequer, thus attracting section 16(2)(c) of the Act and nothing more. Further, section 16(2)(c) being read down by multiple courts have virtually settled the position to the effect the purchaser shall not be held liable for the actions of the seller. After lengthy hearings, the learned appellate authority was pleased to set aside the demand order.

21 Apr, 2026