Dhirani Metal Industries Vs Assistant Commissioner (ST)
Date: June 6, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): SENTHILKUMAR RAMAMOORTHY
Subject Matter
GSTR3B Vs GSTR2A mismatch: Matter remanded for reconsideration
Summary
The case law involves the Madras High Court's ruling on a GST liability issue arising from discrepancies between GSTR-3B returns and auto-populated GSTR-2A data. Dhirani Metal Industries challenged the original assessment order and the rejection…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this writ petition, the petitioner assails both the original assessment order and the order rejecting the rectification petition. 2. Pursuant to the show cause notice dated 26.08.2022, assessment order dated 22.06.2023 was issued. The petitioner asserts that he was unaware of proceedings because the show cause notice and the order were upload…