GSTR-2A vs GSTR-3B Difference Added Ignoring Objection: HC remands matter

SRT Fuels Vs Deputy State Tax Officer (Madras High Court) In a recent ruling Hon’ble Madras HC disposed off a writ petition challenging the impugned order dated 27.04.2024 by which tax of Rs. 10,22,809/- was demanded. During the scrutiny of GST monthly returns for AY 2018-19, it was found that there existed a difference between the ITC available as per GSTR-2A and ITC availed as per GSTR-3B to the tune of Rs.10,22,809/- of IGST. Petitioner submitted it was unaware of any proceedings initiated by the department in this regard as neither show cause notices nor the impugned order of assessm...