Bank account attachment for discrepancies in GSTR 3B & 2B: HC directs re-adjudication

Kamatchi Stores Vs Deputy State Tax Officer-1 (Madras High Court)

In a recent case between Kamatchi Stores and the Deputy State Tax Officer-1, the Madras High Court delivered a significant judgment regarding discrepancies in GSTR 3B and GSTR 2B returns. The petitioner challenged an assessment order and subsequent recovery notices issued without hearing the taxpayer. Let’s delve into the details of the case and the court’s decision.

Detailed Analysis

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