Voluntary Disclosure does not align with Provisions for Misreporting or Suppression u/s 270A(9) of GST Act: Rajasthan HC [Read Order]

GST - rajasthan high court - Voluntary Disclosure - Provisions for Misreporting - Suppression Provisions - taxscan

The Rajasthan High Court ruled that voluntary disclosure misreporting of GST ( Goods and Services Tax ) Input Tax Credit ( ITC ) during scrutiny negated the basis for misreporting under the Section 270A(9) of the GST Act, 2017. It quashed the  order passed by the assessing authority rejecting application under Section 270AA and the…

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