HC Sets Aside Ex-Parte GST Order, Permits ITC Verification in GSTR-3B/GSTR-2A Mismatch

Tvl. VARS Enterprises Vs Assistant Commissioner (State Tax) (Madras High Court) The writ petition challenged an assessment order dated 29.08.2024 passed under Section 73 of the Tamil Nadu GST Act, 2017. The assessment order had been passed ex parte because the petitioner did not utilize the opportunities provided during the assessment proceedings. The assessment was based on four discrepancies: reconciliation issues between GSTR-1 and GSTR-3B, input tax credit (ITC) mismatch between GSTR-3B and GSTR-2A, declaration of ineligible ITC, and invalid ITC under Section 16(4) of the GST Act. Before t...