Petitioner can not escape liability where GSTR-1 filed but GSTR 3B not filed
Held by Madhya Pradesh High Court in Kabeer Reality (P.) Ltd. On 21-11-19* That filing of GSTR-1
but non filing of 3B has twin impact . One tax does not go to the government and recipient is able to
enjoy ITC.
Where liability has been determined by assessee himself by filing GSTR-1 there is no requirement to issue show cause notice u/s 73 or intimate about recovery proceedings u/s 78. Straightway recovery u/s 79 can be initiated.
Regards,
CA Vinamar Gupta