GSTAT TVM says GSTR-1 Clerical Error Cannot Sustain an Unsupported Cess Demand

GSTAT held that an erroneous Cess figure reported in GSTR-1 could not, by itself, establish short payment of Cess when the corresponding supply value and CGST and SGST liabilities were undisputed and the correct Cess amount had been paid through GSTR-3B. Finding no evidence of suppressed outward supplies or short payment, the Tribunal set aside the demand, interest and penalty.