GST Mismatch: Madras HC Sets Aside Order, Allows submission of Evidence 

Tvl. Ragul Industries Vs State Tax Officer (Madras High Court) The Madras High Court addressed a writ petition filed by Tvl. Ragul Industries, challenging a GST order related to discrepancies in their 2019-20 returns. The petitioner, an automobile component manufacturer, faced allegations of ineligible Input Tax Credit (ITC) claims, credit note reversals, blocked ITC usage, and mismatches between GSTR 3B, GSTR 2A, and GSTR 1, along with discrepancies between their Profit and Loss account and GSTR 9C. Initially, the State Tax Officer issued a notice detailing these defects, and after the petiti...