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GST Officer must consider reply even if filed by assessee after multiple reminders
Case Law Details
- Case Name
- Tvl. Aarna Traders Vs Deputy State Tax Officer II (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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Tvl. Aarna Traders Vs Deputy State Tax Officer II (Madras High Court)
Conclusion: Since GST Officers chose to disregard the reply because it was submitted after multiple reminders, therefore, the order was liable to be set aside and the reply of assessee was disregarded.
Held: Upon scrutiny of returns filed by assessee, show cause notice was issued to assessee regarding the mismatch between assessee’s GSTR 3B returns and the auto-populated GSTR 2A. This was followed by two reminders each dated 11.03.2024. The second reminder called for a response on or before 15.03.2024. Assessee repl...





