Madras HC Remands Tax Order Due to Denial of Opportunity to Contest GSTR-3B & GSTR-2A Mismatch

Tvl. Dharieneesh Housing Developers Vs State Tax Officer (Madras High Court)

In a significant judgment, the Madras High Court addressed the grievance of Tvl. Dharieneesh Housing Developers against the State Tax Officer. The case revolved around a tax demand resulting from a mismatch between GSTR-3B and GSTR-2A forms. The petitioner argued that they were denied a fair chance to contest the tax assessment due to inadequate notification of proceedings. The court’s decision to remand the case underscores the importance of procedural fairness in tax assessments.

Background

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