Rajat Foods India Vs Assistant Commissioner (ST)
Date: September 19, 2024
Subject Matter
GSTR-3B and GSTR-1 mismatch: Matter remanded on the condition that the taxpayer pay 10% of the disputed tax
Summary
In this case, the Madras High Court addressed a situation involving a registered taxpayer who had been consistently filing monthly GST returns and complying with tax regulations as per the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. On June…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Considering the limited issue involved in this writ petition, the main writ petition itself is taken up for final hearing on consent given by either side. 2. This writ petition has been filed challenging the order passed by the 2nd respondent dated 09.11.2023 on the ground that the order was passed without affording an opportunity and in violati…