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Matter of mismatch of ITC between GSTR-3B and GSTR-1 remanded back: Madras HC
Case Law Details
- Case Name
- Rajat Foods India Vs Assistant Commissioner (ST) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Rajat Foods India Vs Assistant Commissioner (ST) (Madras High Court)
Madras High Court held that matter of mismatch of ITC between GSTR-3B and GSTR-1 remanded back for fresh consideration since non-appearance on the part of the assessee was due to the fact that accountant was not doing well.
Facts- The petitioner is a registered tax payers and have been filing monthly returns and remitting tax properly as per the TNGST Act, 2017. On 08.06.2023, a notice came to be issued by the respondent alleging that there was mismatch of input tax claim under Section 73(5) of the Act.
The grievance of the p...
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