Madras HC Sets Aside Order: GSTR 3B & 2A Discrepancy Disputed

Nakoda Unique Gold Private Limited Vs Assistant Commissioner (ST) (Madras High Court) The case of Nakoda Unique Gold Private Limited vs. Assistant Commissioner (ST), heard by the Madras High Court, revolves around discrepancies between GSTR 3B returns and auto-populated GSTR 2A. This article delves into the court’s decision to set aside the assessment order due to procedural irregularities and appropriation of tax demand. The petitioner challenged an assessment order primarily on the grounds of inadequate opportunity to contest the tax demand. A show cause notice issued regarding discrep...