Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
GST Liability Confirmed on GSTR 3B vs GSTR 2A Mismatch: Madras HC Mandates Reconsideration of 10% Pre-Deposit [Read Order]
The Madras High Court ordered a reconsideration of a tax matter concerning a 10% pre-deposit condition due to discrepancies between GSTR 3B and GSTR 2A. Crystal Granites, the petitioner, challenged the order, citing lack of communication of the show cause notice and impugned order beyond the GST portal.\r
Counsel Mr. B. Raveendran argued the petitioner's deprivation of a fair opportunity to contest the tax demand. Despite this, the petitioner agreed to remit 10% of the disputed tax demand for reconsideration. Government Advocate Mr. V. Prasanth Kiran clarified the preceding show cause notice and the order's compliance with Section 74 of GST laws. \r
The High Court set aside the impugned order, requiring the petitioner to remit 10% of the disputed tax demand within two weeks and submit a reply to the show cause notice.