Incorrect GST calculation- Taxpayer not responded SCN: HC directs re-adjudication 

Jinvar Trading Company Vs Commercial Tax Officer-2 (Madras High Court) Introduction: In a recent judgment, the Madras High Court addressed the case of Jinvar Trading Company vs. Commercial Tax Officer-2, where a significant issue arose due to discrepancies between the GSTR 3B returns and the GSTR 1 statements. The petitioner, Jinvar Trading Company, contended that the mismatch was caused by an erroneous GST calculation at 36% for certain items. This article delves into the detailed proceedings, the court’s analysis, and the final judgment that called for a reconsideration of the case. De...