Unaware of GST Proceedings in GSTR 3B and GSTR 2A Mismatch: Madras HC grants Hearing Opportunity on 10% Pre-deposit

In a recent case before the Madras High Court, a petitioner challenged an assessment order regarding GST proceedings due to discrepancies between GSTR 3B and GSTR 2A filings. \r

The petitioner, unaware of the proceedings until a bank notification, filed a writ petition seeking a hearing opportunity. Counsel for the petitioner argued that reconciliation efforts had been made through Form GSTR 9C. \r

The court, considering principles of natural justice, set aside the order on the condition that the petitioner remit 10% of the disputed tax within two weeks. It granted a personal hearing and directed issuance of a fresh order within three months post-receipt of the petitioner's reply, leading to the lifting of an attachment linked to the assessment order.