JIT Auto Comp Vs Assistant Commissioner, Central Tax
Date: July 8, 2025
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): KRISHNAN RAMASAMY
Subject Matter
Section 74 action is not justified for a missing CA Certificate
Summary
The petition filed challenges the order dated March 18, 2024, issued by the GST authorities, which was based on a notice under Section 74 of the CGST Act due to discrepancies between the taxpayer's GSTR-3A and GSTR-3B filings. The petitioner argued t…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ Petition has been filed by the petitioner to quash the impugned order dated 18.03.2024 passed by the respondent. 2. The learned counsel for the petitioner would submit that in the present case, notice was issued under Section 74 of the CGST Act, 2017, for the differences in the GSTR-3A and GSTR-3B. She would further submit…