GST Proceedings Unknown Until Garnishee Proceedings: Madras HC Orders Reconsideration 10% Pre-deposit [Read Order]

The high court observed that the confirmed tax proposal pertained to a mismatch between the GSTR-3B returns and the auto-populated GSTR-2A.
Madras High Court - Reconsideration - Pre-deposit - GST Proceeding - pre-deposit condition - petitioner - taxscan

The Madras High Court ordered reconsideration of the matter on 10% pre-deposit condition. The court noted the submission of the petitioner that the GST (Goods and Services Tax) proceedings were unknown until Garnishee Proceedings. The Petitioner, Rana Granites claimed that they were unaware of the proceedings leading to the impugned order dated 27.07.2023. The primary…

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