Mismatch in GSTR-01 and GSTR-3B/GSTR-2A/2B: Madras HC Orders for Hearing on 25% Pre-Deposit

The Madras High Court has ordered a hearing for a taxpayer regarding discrepancies between GSTR-01 and GSTR-3B filings, which led to mismatches in tax reporting. The taxpayer had not addressed the issues arising from the mismatch, leading to the tax authorities raising concerns. The court has mandated that the taxpayer must make a pre-deposit of 25% of the disputed amount before the case can proceed. This ruling highlights the ongoing challenges in GST filing compliance and emphasizes the importance of resolving mismatches to avoid further tax disputes.