Muthu Traders Vs Deputy Commercial Tax Officer
Date: April 22, 2024
Subject Matter
GSTR 2A Vs 3B mismatch: Matter remanded for reconsideration with the taxpayer required to remit 10% of the disputed tax demand
Summary
The case involves a petitioner, Muthu Traders, challenging a tax demand related to GST discrepancies due to a mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. The petitioner claimed ignorance of GST compliances an…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order dated 10.07.2023 is challenged in this writ petition on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner states that he is engaged in the business of trading in groceries and allied products. The petitioner asserts that he is not conversant with GST complianc…