GST ITC Mismatch : Madras HC allows to Substantiate defence on 10% Pre-deposit [Read Order]
The court directed the petitioner to deposit 10% of the disputed tax amount within four weeks. Upon compliance, the petitioner was directed to submit relevant documents.
By Navasree A.M - On October 4, 2024 12:40 pm - 2 mins read
The Madras High Court has granted the petitioner an opportunity to substantiate the defence concerning a mismatch in Input Tax Credit ( ITC ) between GSTR-3B and GSTR-2A for the 2017-18 financial year on 10% pre-deposit. Ram Enterprises, the petitioner, a hardware retail trader, challenged an order imposing a tax liability of Rs. 7.51 lakhs,…
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