Return & Form 26AS Mismatch: Madras HC Set Aside GST Assessment Order

Sri Maruthi Enterprises Vs Deputy State Tax Officer – II (Madras High Court) The Madras High Court addressed a writ petition challenging a GST assessment order issued to Sri Maruthi Enterprises, a civil contractor. The petitioner argued that the assessment, based on discrepancies between filed returns and Form 26AS receipts, was flawed. They contended that Form 26AS, detailing TDS/TCS deductions, shouldn’t be the sole basis for determining taxable turnover. The petitioner also highlighted that despite submitting relevant documents like audited financial statements and GST returns, ...