Madras HC Set Aside GSTR-2A vs 3B Mismatch Demand Due to Retrospective ITC Amendment

Rubicon Associates Vs State Tax Officer (Madras High Court)

The Madras High Court disposed of the writ petition at the admission stage with the consent of both parties. The petitioner challenged two orders: an assessment order dated 29.02.2024 issued in DRC-07 for the financial year 2018–19, and a subsequent order dated 29.10.2025 rejecting the petitioner’s rectification application filed on 06.09.2025. The assessment order followed a show cause notice in DRC-01, to which the petitioner did not submit a reply, resulting in confirmation of the demand.

Under the impugned a

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