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Madras HC Mandates 10% Pre-deposit for GSTR 1 vs GSTR 3B Discrepancy
Case Law Details
- Case Name
- Tvl. Vishal Agencies Vs Assistant Commissioner (ST) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Tvl. Vishal Agencies Vs Assistant Commissioner (ST) (Madras High Court)
The recent judgment by the Madras High Court in the case of Tvl. Vishal Agencies Vs Assistant Commissioner (ST) addresses the issue of discrepancies between GSTR 1 and GSTR 3B returns. The court’s mandate for a 10% pre-deposit to contest such discrepancies has significant implications for taxpayers.
The case revolves around an assessment order dated 19.10.2023, wherein the petitioner contested a tax demand, citing lack of reasonable opportunity to challenge it on merits. The discrepancy between the p...






