Madras HC Allows Reassessment in GST ITC Mismatch Case Due to Portal & Seller Issues

Tvl. Muralikrishna Infracon Bangalore Private Limited Vs Commissioner of Commercial Taxes (Madras High Court) The writ petition before the Madras High Court challenged an assessment order dated 30.12.2023 passed under Section 73 of the TNGST Act. The assessment order was issued after the tax authorities identified a mismatch between the input tax credit claimed by the petitioner and the details uploaded on the GST portal. Based on this discrepancy, the respondent authority determined the disputed tax liability. The petitioner contended that the transaction in question was genuine and that the ...