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GST - Highlights / Catch Notes

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Discrepancies between input tax credit availed by petitioner in ...


Mismatch in tax credits claimed by petitioner. Court granted partial relief by cancelling tax demand, subject to Rs. 10,000 deposit. Fresh hearing ordered.

July 4, 2024

Case Laws     GST     HC

Discrepancies between input tax credit availed by petitioner in GSTR 3B and auto-populated GSTR 2A. Court granted partial relief by setting aside impugned order confirming IGST demand and interest, subject to petitioner depositing Rs. 10,000. Petitioner to file reply to show cause notice with deposit within 30 days. Impugned order quashed, treated as addendum to show cause notice. Respondent to pass fresh order on merits expeditiously, preferably within two months after hearing petitioner. Petition allowed.

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