Tvl. Hansraj and Company Vs Assistant Commissioner
Date: February 26, 2024
Subject Matter
GSTR2A vs GSTR3B mismatch due to wrong GSTIN: Matter remanded for fresh assessment
Summary
The petitioner, a registered person under applicable GST laws, challenged an assessment order disallowing the Input Tax Credit (ITC) claimed by the petitioner due to discrepancies in the details submitted in the petitioner’s return compared to…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner assails an assessment order dated 25.08.2023 by which the Input Tax Credit (ITC) claimed by the petitioner was disallowed on the ground that the details submitted in the petitioner’s return did not tally with that in the GSTR-2A return. 2. The petitioner is a registered person under applicable GST laws. He received show caus…