GST Order Set Aside as Authorities Failed to Compare Transitional Credit Claims With GSTR-2A Data

Zakir Steel Vs Joint Commissioner (Insitu) (Madras High Court) Madras HC Remands GST Demand Because Proper Verification of Transitional Credit and Stock Records Was Not Conducted; High Court Orders Fresh GST Adjudication Because Stock Verification Exercise Was Incomplete; Transitional ITC Dispute Remanded Because Demand Was Confirmed Without Adequate Examination of Evidence; GST Demand Quashed for Reconsideration Because Proper Forensic Examination of Returns Was Not Undertaken. The writ petition was filed challenging Order-in-Original No. 4/2023 (GST-DC) dated 27.03.2023, by which the proposa...