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GSTR 3B vs. GSTR 2A Mismatch: HC directs order to be treated as SCN
Case Law Details
- Case Name
- Banyan Engineers Contractors Vs Deputy State Tax Officer-2 (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Banyan Engineers Contractors Vs Deputy State Tax Officer-2 (Madras High Court)
In the case of Banyan Engineers Contractors vs. Deputy State Tax Officer-2, the Madras High Court addressed an issue concerning the discrepancy between GSTR 3B returns and GSTR 2A data, specifically focusing on Input Tax Credit (ITC) and turnover in the context of GST compliance.
The petitioner, an ex-serviceman engaged in construction work for government projects, received a show cause notice on 26th September 2023. This notice highlighted significant differences between the turnover reported in the petitioner̵...






