Notice for mismatch of ITC between GSTR-3B and GSTR-2A not received hence matter remanded: Madras HC

Ram Enterprises Vs Asst. Commissioner (ST) (Madras High Court) Madras High Court held that notice for mismatch of the input tax between GSTR 3B with that of GSTR-2A is not received by the petitioner hence order set aside and matter remanded back for fresh consideration. Facts- The case of the petitioner is that they are registered under the GST law. The petitioner is in the business of retail trading in Hardware goods. Proceedings were initiated by the respondent for mismatch of the input tax between GSTR 3B with that of GSTR-2A for the year 2017-18. According to the petitioner, the order has ...