Madras HC Allows Reassessment for GSTR-3B and 2A Mismatch

Sugos Steel Traders Vs State Tax Officer (Madras High Court)

Mismatch between GSTR-3B and GSTR-2A not explained during assessment: Madras HC grants opportunity

In a recent ruling Hon’ble Madras HC considered that there is mismatch between GSTR-3B and GSTR-2A and petitioner is ready to pay 25 % of the total tax in dispute. HC granted on more opportunity to the petitioner after complying the directions.

The petitioner is a registered dealer in iron, steel and scraps under the CGST/TNGST who filed its return and paid appropriate taxes. The competent authority find

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