Madras HC Grants Opportunity to explain GSTR-1 and GSTR-3B differences

Sri Saru Pharma Vs Assistant Commissioner (ST) (Madras High Court) The Madras High Court disposed of the writ petition at the admission stage with the consent of both parties. The petition challenged an order dated 17.02.2025 by which the demand proposed in a Show Cause Notice (DRC-01 dated 26.11.2024) for the tax period 2020–2021 was confirmed. The petitioner had earlier filed a reply dated 26.04.2024, portions of which were extracted in the impugned order. The reply addressed an alleged outward supply mismatch between GSTR-1 and GSTR-3B for FY 2020–2021, where liability reported in GSTR-...