GSTR-3B & GSTR-2A Disparities: HC Quashes Assessment, Citing natural Justice Violation

Sri Lakshmi Silvers Vs State Tax Officer (Madras High Court) In a recent ruling, the Madras High Court has set aside an assessment order dated 11.07.2023, citing breaches of natural justice principles and non-adherence to prescribed procedures regarding GST returns. The case involves Sri Lakshmi Silvers, a registered entity engaged in the supply of base metals, contesting an assessment for the financial year 2019-20. The petitioner claimed Input Tax Credit (ITC) for received supplies but faced challenges in responding to a notice (Form GST ASMT-10) due to lack of awareness, relying solely on t...