GST Order shows Rs. 3L Excess over GSTR 3B and 2A Mismatch in SCN: Madras HC directs to Treat Order as SCN

The Madras High Court directed that an impugned GST order be treated as a Show Cause Notice (SCN) due to discrepancies with the original notice. The order highlighted an excess tax demand of Rs. 3.01 lakhs, stemming from mismatches in GSTR 3B and 2A. Tvl. Anandh Store, the petitioner, filed a writ petition under Article 226 challenging the order's scope, arguing it exceeded the SCN's limitations. Counsel S. Rajendran contended that the order improperly compared GSTR 2A and 3B for the financial year 2017-2018, when GSTR 2A wasn't prescribed. Justice Senthilkumar Ramamoorthy accepted the petitioner's argument, directing the order to be treated as an SCN. The petitioner was granted three weeks to respond, with the respondent instructed to allow a personal hearing and issue a revised order within three months. The court's intervention led to the release of a bank attachment.