Unaware of GST Proceedings against Mismatch in GST Returns: Madras HC disposes of Petition on Pre-deposit Condition

The Madras High Court disposed of a petition concerning a GST tax demand issue, remanding it for reconsideration with the condition that the petitioner remits 10% of the disputed tax demand. The petitioner claimed unawareness of the proceedings due to notices being uploaded without proper notification on the GST portal. \r

The tax demand was based on a mismatch between GSTR-3B and GSTR-2A forms. The court acknowledged the petitioner's assertion of possessing evidence to validate Input Tax Credit (ITC) and granted another opportunity to contest the tax demand. \r

It set aside the impugned order, allowing the petitioner to reply to the show cause notice and remit 10% of the disputed tax demand within two weeks for further reconsideration.