GST Liability confirmed due to No objections filed on GSTR 3B and GSTR 2A Mismatch: Madras HC directs Reconsideration on 10% Pre-deposit

The Madras High Court has ordered a reassessment of the requirement for a 10% pre-deposit to challenge a Goods and Services Tax (GST) liability order. The case involved C. Senthil Kumar contesting a GST order due to discrepancies between GSTR-3B and GSTR-2A filings. Kumar argued lack of communication regarding proceedings, hindering a fair chance to contest. Counsel highlighted eligibility for Input Tax Credit (ITC) under Circular No. 183. The court, acknowledging principles of natural justice, annulled the December 12, 2023, order, pending Kumar's 10% remittance within two weeks. Kumar may respond to notices, and the respondent must reevaluate within three months post-receipt. The ruling emphasizes fairness in tax disputes amid procedural oversight.