GST: Non-Communication of Mismatch with Details by Supplier and Dealer is a Mere Technical Breach, Notice cannot be Quashed, rules Madras HC [Read Order]

GST - Non-Communication - Mere Technical Breach - Notice - Madras HC - taxscan

In a significant ruling, the Madras High Court has upheld the legality of the show cause notice based on mismatch in returns filed by the supplier and the dealer by holding that the same amount to a mere technical breach. The petitioner, M/S Mahendra Feeds and Foods,is a dealer under the GST regime. He has…

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