GST Authorities Erroneously Debit wrongly availed ITC from ECL Despite Subsequent Reversal in GSTR-3B: Madras HC quashes GST Assessment Order [Read Order]

The petitioner submitted the documentations, including the GSTR 3B return for the assessment year 2023-2024, validating the ITC reversal
GST - Madras High Court - GST Authorities - GST Assessment Order - TAXSCAN

The Madras High Court has quashed the Goods and Services Tax ( GST ) Assessment Order in the matter were the authorities debited the wrongly availed Input Tax Credit from Electronic Credit Ledger ( ECL ) subsequent to the reversal in the Goods and Services Tax Returns – 3B ( GSTR-3B ). The matter was…

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