Dept. can send Tax Recovery Notice if assessee filed GSTR-1 but failed to file GSTR-3B

Dept. can send Tax Recovery Notice if assessee filed GSTR-1 but failed to file GSTR-3B As per the Court, the tax is being recovered from the petitioner after following due process of law. The petitioner cannot escape his liability of payment of GST under Act of 2017, especially when he has filed GSTR-1 and has quantified the tax payable by him while submitting the GSTR-1. Since the liability has already been quantified by the petitioner itself, only attempts are being made for recovering revenue dues under Section 79 (1)(c) of the Act of 2017. Click Here to Buy CA Final Pendrive Classes at Discounted Rate Click here to Download the Order For Regular Updates Join: https://t.me/Studycafe