Case Law Details
Case Name : Sugos Steel Traders Vs Assistant Commissioner (ST)(FAC) (Madras High Court)
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All High Courts Madras High Court
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Sugos Steel Traders Vs Assistant Commissioner (ST)(FAC) (Madras High Court)
Conclusion: Assessee should deposit 25% of the disputed tax within a period of four (4) weeks for a fresh hearing in matters engaging the discrepancies between GSTR-3B and GSTR-2A returns.
Held: Assessee was a registered dealer in iron, steel, and M.S. scraps under the CGST/TNGST Act, 2017, encountered scrutiny regarding the mismatches in returns. Even after filing returns and paying taxes, discrepancies occurred in scrutiny, prompting the issuance of a show cause notice (Form GST DRC-01) on February 7, 2024, through...
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