Improper GST Notice Service: Madras HC Orders Re-assessment with 25% Tax Payment

Tvl. Jainsons Castors and Industrial Products Vs Assistant Commissioner (ST) (Madras High Court) The Madras High Court recently set aside a GST assessment order against Tvl. Jainsons Castors and Industrial Products for the assessment year 2017-18. The petitioner, a supplier of trailers, semi-trailers, and other vehicles registered under the GST Act, 2017, had filed returns and paid taxes for the relevant period. However, discrepancies were found between the petitioner’s GSTR 3B and GSTR 2A returns during scrutiny. Consequently, a notice in DRC-01 was issued, followed by reminders and off...