TVL T. Selvam Vs State Tax Officer-4 (Madras High Court)
Madras High Court has addressed a petition challenging a Goods and Services Tax (GST) assessment order, which was reportedly based on discrepancies found between the taxpayer’s records, including Form 26AS (Income Tax Return related information), GSTR-2A (auto-drafted statement of inward supplies), and issues related to Input Tax Credit (ITC) reversal on credit notes. The court, without delving into the merits of the tax demand itself, has guided the petitioner to pursue the available statutory appeal mechanism.
The case, involving TVL T. Selvam and the State Tax Officer-4, arose from an assessment order dated September 20, 2024, issued under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017, for the assessment year 2022–2023.
According to submissions made during the court proceedings, the core of the dispute lies in the assessment order being premised on perceived mismatches. Specifically, the tax authorities flagged discrepancies identified through a comparison of data points available in the petitioner’s Income Tax Return (ITR) related information, particularly Form 26AS, and the details of inward supplies auto-populated in the GST system in Form GSTR-2A. Furthermore, the assessment order also considered issues related to the reversal of Input Tax Credit claimed by the petitioner, specifically concerning credit notes received.
