10% pre-deposit required for further hearing on under declaration of Ineligible GST ITC

Tvl.Sri Padma Constructions Vs Deputy Commercial Tax Officer (Madras High Court) Conclusion: Assessee’s petition against the under declaration of ineligible Input Tax Credit ( ITC ) would be heard when assessee would deposit 10% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. Held: Assessee claimed to have filed GST returns and paid appropriate taxes for the relevant period. However, discrepancies were noted between the details furnished in GSTR-01, GSTR-2A, and GSTR-3B returns, stating under-declared ineligible ITC. Subsequently, the...