Madras HC Orders Reconsideration of GST Demand Over ITC Mismatch

Laxmi Jewellery Chennai Private Limited Vs Deputy Commissioner (GST) (Madras High Court)

The Madras High Court disposed of a writ petition filed by the petitioner challenging the order dated 26.04.2024 relating to the GST assessment for the tax period 2018–2019. The order in question had been issued following several notices, including one in Form DRC-01 dated 22.12.2023, pointing out about twelve discrepancies in the petitioner’s GST returns. One of these discrepancies, identified as Discrepancy No. 2, concerned a negative difference in tax between Tables 8-A and 8-B of the pe

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