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Case Law Details

Case Name : Quantum Associates Vs Deputy State Tax Officer (Madras High Court)
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Quantum Associates Vs Deputy State Tax Officer (Madras High Court)

In the case of Quantum Associates Vs Deputy State Tax Officer, the Madras High Court addressed a dispute involving a mismatch between the petitioner’s GSTR 3B returns and the auto-populated GSTR 2A, ultimately allowing the petitioner to contest the demand on its merits. This summary explores the background, arguments, and the court’s decision in detail.

Background

Quantum Associates, the petitioner, filed two writ petitions challenging an assessment order and a consequential attachment order is

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