Inadvertent errors in GSTR 3B filing: Madras HC Sets Aside GST RCM Liability Order

Arupadai Infrastructure Vs Deputy State Tax Officer – 2 (ST) (Madras High Court) The case of Arupadai Infrastructure Vs Deputy State Tax Officer – 2 (ST) (Madras High Court) revolves around a challenge to an assessment order dated 17.11.2023, primarily on the grounds that the petitioner was not given a reasonable opportunity to contest the tax demand on its merits. The petitioner asserts that they were unaware of the proceedings leading to the impugned order until after its issuance and subsequent rejection of a rectification petition. The assessment order in question addresses two...