25% Pre-Deposit was required for discrepancy In GSTR-3B and Form 26AS u/s 203AA of Income Tax

Tvl. R. Jayaramakrishnan Vs Deputy State Tax Officer – 1 (Madras High Court) Conclusion: In a dispute of taxable supplier’s discrepancy in the Goods and Services Tax Returns (GSTR) – 3B and the form 26AS under Section 203AA of Income Tax Act, 1961, High Court had granted final hearing on 25% pre-deposit after providing a reasonable opportunity for hearing. Held: Assessee was registered under GST Act, had its original GSTIN cancelled in September 2018 and was later assigned a new GSTIN in September 2019. Assessee had filed its monthly returns in GSTR-1 and GSTR-3B through the common port...