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

Case Law Details

Case Name
Kamatchi Stores Vs Deputy State Tax Officer-1 (Madras High Court)
Date of Judgement/Order
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Advertisement 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 Kamatchi Stores, engaged in trading provisions and vegetables, received a show cause notice on 06.03.2023, citing dis...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,864

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