Madras HC Quashes GST Order on GSTR-3B and GSTR-2A Mismatch

Samadhu Medicals Vs Deputy State Tax Officer (Madras High Court) Introduction: In a recent legal battle, Samadhu Medicals challenged the Deputy State Tax Officer’s proceedings dated 12.04.2023, relating to the assessment year 2019-2020. The dispute revolves around the mismatch between GSTR-3B return and GSTR-2A statement, leading to a consequential order under Section 73 of the TNGST/CGST Act, 2017. Detailed Analysis: 1. Initiation of Proceedings: The petitioner, represented by Mr. P. Rajkumar, argued that the proceedings were initiated due to input mismatch, and all communications were ...