Madras HC Sets Aside Ex Parte GST Assessment Due to Opportunity Denial in GSTR-3B vs GSTR-2A Mismatch

Tvl. VARS Enterprises Vs State Tax Officer (Madras High Court) The Madras High Court allowed the writ petition challenging an ex parte assessment order dated 14.11.2025 passed under Section 74 of the CGST Act, 2017. The assessment had been completed because the petitioner failed to participate in the proceedings. The dispute related to a mismatch between GSTR-3B and GSTR-2A. On merits, the petitioner contended that the issue stood covered by Circular No. 183/15/2022-GST dated 27.12.2022 and expressed willingness to submit a detailed reply along with supporting records in accordance with the ci...