Assessment order not valid when GSTR 3B returns & comparison statements not considered

Murugan Metals Vs State Tax Officer (ST) (Madras High Court) In the case of Murugan Metals Vs State Tax Officer, the Madras High Court addressed a writ petition challenging an order dated 28.12.2023 due to the petitioner’s claim of insufficient opportunity to contest the tax demand. The petitioner argued that an error in filing the annual return, choosing Column 6[D] instead of Column 6[B], led to the tax proposal. They claimed they were unaware of the order until a bank attachment notice was received on 17.05.2024. The petitioner submitted that the assessing officer had not considered their...