SYA Homes v. Assistant Commissioner (ST), Vadapalani Assessment Circle & Ors

ANAYLITICAL VIDEO:

INTRODICTION

The petitioner, SYA Homes, while filing its GSTR-3B return for September 2021, inadvertently discharged its entire GST liability of ₹5,84,832.70 under the IGST head instead of correctly apportioning the liability between CGST and SGST.

The mistake was purely clerical in nature. There was no dispute regarding the tax liability itself, and the entire amount due to the Government had already been paid. The error was confined only to the selection of the tax head.