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’ tax returns, leading to the issuance of a notice in Form GST ASMT-10 on March 8, 2022.

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