Mismatch between GSTR 3B & GSTR 2A – HC permits filing of appeal beyond statutory time period

Kishore Projects Private Limited Vs State of Gujarat (Gujarat High Court) 1. The petitioner under Article 226 of the Constitution of India, seeks to quash and set aside the order dated 07/04/2022 passed under section 73 of the Act, whereby the demand is raised of Rs.31,95,464/-[consisting of tax of Rs.20,22,446/- (CGST + SGST), interest of Rs.9,70,774/- and penalty of Rs.2,02,244/-] for mismatch of ITC between GSTR 2A vs GSTR 3B of the GST Act. 2. The petitioner is a Company incorporated under the Companies Act,1956 and is in the business of Construction, Civil Engineering and is registered as...