Matter of mismatch of ITC between GSTR-3B and GSTR-1 remanded back: Madras HC

Rajat Foods India Vs Assistant Commissioner (ST) (Madras High Court) Madras High Court held that matter of mismatch of ITC between GSTR-3B and GSTR-1 remanded back for fresh consideration since non-appearance on the part of the assessee was due to the fact that accountant was not doing well. Facts- The petitioner is a registered tax payers and have been filing monthly returns and remitting tax properly as per the TNGST Act, 2017. On 08.06.2023, a notice came to be issued by the respondent alleging that there was mismatch of input tax claim under Section 73(5) of the Act. The grievance of the p...