Madras HC Set Aside GST Demand Due to Turnover Mismatch Between Tax Portals

K.N.Raj Constructions Vs State Tax Office (Madras High Court) The writ petitions were heard twice and disposed of by a common order of the Madras High Court. The petitioner challenged assessment orders in Form DRC-07 dated 08.11.2024, as modified on 11.11.2024, passed under Section 74 of the relevant GST enactments for multiple tax periods. This was the second round of litigation. Earlier assessment orders dated 13.09.2023 for reassessment years had been set aside by the Court on 21.08.2024, with directions for remand, fresh consideration, filing of objections, personal hearing, and verificat...