GSTR 3B & 2A ITC Disparity: HC grants opportunity subject to 10% Pre-deposit

Sri Lakshmi Silvers Vs State Tax Officer (Madras High Court) The Madras High Court recently adjudicated on the case of Sri Lakshmi Silvers vs State Tax Officer regarding procedural irregularities in an assessment order related to GST returns. This article provides a detailed analysis of the judgment and its implications. The petitioner, engaged in the supply of base metals, contested an assessment order dated 11.07.2023, citing breaches of natural justice and failure to adhere to circulars governing the procedure for addressing disparities between GSTR-3B and GSTR-2A returns. The petitioner, r...