This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
File appeal against assessment order raising demand for difference in ITC claimed with GSTR-2A: HC
Case Law Details
- Case Name
- Progressive Stone Works Vs Joint Commissioner (ST) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Progressive Stone Works Vs Joint Commissioner (ST) (Madras High Court)
Introduction: In a significant legal battle, Progressive Stone Works has contested GST Assessment Orders for the Assessment Years 2017-18 and 2018-19. The crux of the matter revolves around disparities in Input Tax Credit (ITC) claimed by the petitioner, discrepancies between GSTR-2B and GSTR-2A, and demands totaling Rs. 8,21,123/- and Rs. 3,53,519/- for the respective years.
Detailed Analysis: The petitioner relies on Circular No.125/44/2019-GST, dated 04.09.2018, and subsequent clarifications. It emphasizes that Form GSTR...
