Madras HC Directs Taxpayer to Appellate Forum Over GST Demand, Data Mismatches

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...