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Case Law Details

Case Name : Rainbow Stones Private Limited Vs Assistant Commissioner (ST)(FAC) (Madras high court)
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Rainbow Stones Private Limited Vs Assistant Commissioner (ST)(FAC) (Madras High Court)

Introduction: In a significant ruling, the Madras High Court quashed a GST assessment order issued on 31.12.2023 against Rainbow Stones Private Limited, highlighting the critical importance of reasoned judgments in tax assessments. The case revolved around discrepancies between the Input Tax Credit (ITC) claimed under GSTR-3B and that reflected in GSTR-2A, as well as differences between ITC declared in GSTR-9 and reported

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