Ex Parte GST Assessment Set Aside Due to GSTR-7 TDS Reporting Variations: Madras HC

Tvl.P.Rengasamy Vs Deputy State Tax Officer-2 (Madras High Court) In Tvl.P.Rengasamy Vs Deputy State Tax Officer-2, the Madras High Court set aside an assessment order passed under Section 74 of the TNGST Act, 2017, and remanded the matter for fresh adjudication. The assessment order dated 18.07.2025 had been passed ex parte due to the petitioner’s failure to respond to proceedings. The dispute related to an output tax mismatch between Form GSTR-1 and GSTR-3B returns vis-à-vis Form GSTR-7. The assessee explained that in government contract works, transactions are often reported by Governmen...