Madras HC Directs 25% Pre-Deposit on Mismatch Between Form 26AS and GSTR-2B

Subramani Babu Vs Assistant Commissioner (ST) (Madras High Court) Madras High Court held that GST demand on account of mismatch between Form 26AS and GSTR 2B is liable to be set aside on payment of 25% of pre-deposit. Accordingly, opportunity of being heard will be granted on payment of directed pre-deposit. Facts- The petitioner is registered under the Goods and Services Tax Act, 2017. During the relevant period 2018-19, the petitioner filed its returns and paid the appropriate taxes. However, on comparison of the taxable supplies reported by the petitioner in the GSTR 3B returns with Form 26...