Mismatch between GSTR 3B returns & auto populated 2A: HC directs re-adjudication

Gauresh Industries Vs Deputy State Tax Officer (Madras High Court) In the case of Gauresh Industries versus the Deputy State Tax Officer, the Madras High Court addressed a tax dispute centered around a discrepancy between the GSTR-3B returns filed by Gauresh Industries and the auto-populated GSTR-2A returns. The court’s decision, issued on October 17, 2023, involved setting aside a previous tax demand order due to a lack of opportunity for the petitioner to contest the demand on its merits. Initial Notice and Proceedings: The issue began with the scrutiny of Gauresh Industries’ ta...