Subh Sri Agencies Vs Deputy State Tax Officer
Date: March 26, 2024
Subject Matter
GSTR-3B and GSTR 2A/2B mismatch due to ITC claimed in Respect of Customs Duty: Order quashed with Condition
Summary
In the case of Subh Sri Agencies vs Deputy State Tax Officer, the petitioner challenged an assessment order due to a disparity between their GSTR 3B returns and GSTR 2B statements concerning Input Tax Credit (ITC) claim on customs duty. Despite the p…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT PRAYER : Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for the impugned proceedings of the respondent in GSTN: 33AGWPD2341K1ZC / 2020-2021 dated 04.07.2023 and the summary of the order dated 04.07.2023 in Form GST DRC-07 both issued in Reference No. ZD330723009964B passed under…