GST Assessment order was set aside for lack of application of mind to assessee’s submission

Lakshmi Road And Infra Vs Deputy State Tax Officer-2 (Madras High Court) Conclusion: An assessment order demanding reversal of ITC was passed with a complete lack of application of mind and failure to consider the taxpayer’s detailed submissions, therefore, the impugned order was set aside and remanded back to authorities for fresh consideration. Held: Assessee challenged an assessment order in which GST department had demanded reversal of input tax credit (ITC) amounting to ₹12,13,375. The dispute was based on discrepancies between GSTR-1 and GSTR-9 filings, as well as claims of excess IT...