Mismatch between ITC in GSTR-3B and Auto-Populated GSTR-2A: Madras HC remands Matter for Reconsideration

The Madras High Court remanded a case concerning discrepancies between Input Tax Credit (ITC) in GSTR-3B and auto-populated GSTR-2A. The petitioner, represented by Mr. U. Sriram, contested a tax demand due to procedural lapses, asserting reliance on an auditor for GST compliance. \r

The court observed that the petitioner was denied a fair hearing before the tax assessment, prompting remand on the condition of remitting 10% of the disputed tax within two weeks. The respondent was directed to review the matter, allowing the petitioner to respond and conduct a personal hearing, aiming for a fresh order within three months.\r

The writ petition was disposed of accordingly, emphasizing procedural fairness and opportunity for the petitioner to contest the tax claim.