Difference between GSTR-1 and GSTR 3B returns ---—- The petitioner challenged the order dated 24.07.2021 and impugned SCN and summary of SCN in Form DRC-01. A demand has been raised for Rs. 18.06 crores along with interest and 100% penalty on account of the purported difference between the contents of two returns i.e., GSTR-1 and GSTR-3B. The difference arose on account of one invoice, which was inadvertently not filed with the return [i.e., GSTR-3B] submitted for March 2019. The error was corrected in the subsequent return filed for April 2019. The respondents counsel submitted that the concerned officer will examine the contentions raised by the petitioner, along with the necessary documents.

Held that:- The Hon’ble High Court directed that the contentions raised by the petitioner will be examined by the concerned officer by treating it as representation. The concerned officer will grant opportunity of hearing to the petitioner. Pending the disposal of the representation, no precipitate action will be taken against the petitioner in pursuance of the impugned order dated 29.12.2017. The concerned officer will dispose it not later than six weeks.