Madras HC Sets Aside Order on GSTR Mismatch, Remands Case with 25% Tax Deposit Condition

Chinnadurai Saravanan Vs Deputy State Tax Officer (Madras High Court) Madras High Court recently addressed a writ petition filed by Chinnadurai Saravanan, a proprietary firm registered under the Goods and Services Tax (GST) Act, 2017. The petition challenged an assessment order dated April 29, 2024, issued by the Deputy State Tax Officer for the assessment year 2018-19. The core issue stemmed from alleged discrepancies between the petitioner’s GSTR-3B returns and the auto-populated GSTR-2A statements, leading to a tax dispute. The matter escalated after the tax authorities observed the m...