GST Appeal Revived Since Delay Attributed to Rectification Application

Kaajal Agarwal Vs State Tax Officer (Madras High Court) The writ petitions were heard and decided by the Madras High Court concerning rejection of a GST appeal on limitation and the underlying assessment for Financial Year 2019–2020. The petitioner challenged an assessment order dated 28.08.2024, passed on allegations of mismatch in Input Tax Credit between GSTR-1 and GSTR-3B and excess ITC claim. Although the petitioner had submitted a reply to the show cause notice disputing the mismatch, the assessing authority confirmed the demand of ₹65,37,201 along with interest and penalty without c...