GST Demand quashed for Non-Speaking Order Ignoring Reconciliation Data

R A Metal Finishers Private Limited Vs State Tax Officer (Madras High Court)

Madras High Court ruled in favor of R A Metal Finishers Pvt. Ltd., setting aside a GST demand order issued by the State Tax Officer. The petitioner challenged the demand, arguing that it was issued without considering their response and supporting reconciliation report. The dispute arose over a mismatch between the petitioner’s GSTR-2A and GSTR-3B returns for the tax period April 2019 to March 2020. The authorities directly issued a show-cause notice without first sending an intimation in Form GST ASMT-1

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