Sri Lakshmi Silvers Vs State Tax Officer
Date: April 2, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): SENTHILKUMAR RAMAMOORTHY
Subject Matter
GSTR 3B & 2A mismatch: Matter to be re-adjudicated subject to 10% Pre-deposit
Summary
The case involves a registered person engaged in the business of supply of base metals who received a notice related to assessment and show cause notice but was unable to respond due to lack of awareness. The assessment order was issued without givin…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An assessment order dated 11.07.2023 is assailed both on grounds of breach of principles of natural justice and on the ground that applicable circulars with regard to the procedure to be followed in cases of discrepancy between the GSTR-3B returns and the auto populated GSTR-2A returns were not adhered to. 2. The petitioner is a registered perso…