Demand Notice on Receipt of Service due to Mismatch in GSTR 2A and GSTR 3B ITC is not Valid in Absence of Investigation at End of Supplier: Calcutta HC [Read Order]

By Yogitha S. Yogesh - On August 3, 2023 2:34 pm - 2 mins read
Demand- Notice - Receipt - Service - Mismatch - GSTR 2A - GSTR 3B - ITC - Absence - Investigation - End - Supplier - Calcutta HC - taxscan

The Calcutta High Court held that the demand notice on receipt of service due to mismatch in Gooda and Service Tax Return (GSTR) 2A and Goods and Service Tax Return (GSTR) 3B Income Tax Credit (ITC) is not valid in absence of investigation at end of supplier. The writ petitioner challenged the order passed in…

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