Madras HC Directs Appeal for GST Mistake in Lekshmi Marketing Case

Lekshmi Marketing Vs State Tax Officer (Madras High Court) In Lekshmi Marketing Vs State Tax Officer, the Madras High Court has directed the petitioner to pursue an appeal with the Appellate Deputy Commissioner (GST) due to an error in filing Form GST DRC 3B for the assessment year 2017-18. The petitioner had mistakenly entered the Input Credit in the wrong section, resulting in a denial of credit totaling Rs.15,386.37 for both Central and State Tax. Although the petitioner had responded to the show cause notice preceding the order, the court focused on the procedural aspect rather than the co...