Madras HC Grants Hearing for GSTR 1 and 3B Mismatch Dispute

Abishek Suppliers Vs Commercial Tax Officer (Madras High Court) Introduction: In a recent ruling, the Madras High Court addressed the issue of a mismatch between GSTR 1 statements and GSTR 3B returns in the case of Abishek Suppliers vs. Commercial Tax Officer. The court’s decision highlighted procedural lapses and underscored the importance of adhering to principles of natural justice. The court granted Abishek Suppliers an opportunity to be heard on the merits of the case, conditional upon a 10% pre-deposit of the disputed tax demand. Background and Case Details: Abishek Suppliers faced...