CBIC Circular’s Procedure dealing GSTR 3B & 2A Disparity not applied: Madras HC allows to Contest Demand on 10% Pre-deposit [Read Order]

It was alleged they were denied the chance to challenge the tax demand and alleged non-compliance with CBIC circulars on discrepancies between GSTR-3B and GSTR-2A returns.
CBIC - CBIC Circular’s Procedure dealing GSTR 3B - CBIC Circular’s - Madras HC - taxscan

The Madras High Court, quashing the order, allowed the taxpayer to contest the demand on 10% Pre-deposit condition. The court considered the allegation of petitioner claiming the procedure in the Central Board of Indirect Taxes and Customs ( CBIC ) dealing with the discrepancies in GSTR-3B and 2A were not applied in the matter. The…

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