File appeal against assessment order raising demand for difference in ITC claimed with GSTR-2A: HC

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...