Download Kabeer Reality Private Limited v/s The Union of India & Others
Case: Kabeer Reality Private Limited
v/s
The Union of India & Others
Court: High court of Madhya Pradesh (Indore)
Writ Petition No.15645/2019
This is an important case explaining the impact of the non-filing of GSTR 3b. But assessee filed GSTR 1. It had twin effects. The tax required to be paid was not paid but the recipient took the ITC based on his GSTR 1. This case will play an important role in future litigation also. The impact of non-filing is going to be severe. A detailed write up on it is here. You can download this order form following the image.
Kabeer Reality-converted
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