Madras High Court Invalidates GST Assessment Over ITC Disparity

Madras High Court Invalidates GST Assessment Over ITC Disparity

In a significant ruling, the Madras High Court addressed the validity of a GST assessment order in the case of Sri Lakshmi Silvers versus The State Tax Officer, Gugai Circle, Salem. The case centered on the adherence to procedural guidelines and principles of natural justice in GST assessments, particularly concerning disparities between GSTR-3B and GSTR-2A returns.

Facts of the Case:

Petitioner’s Argument:

Department’s Argument:

Held:

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