Pre-GST Period Turnover Mismatch in Form 26AS and GST Returns: Madras HC orders readjudication on 10% Pre-deposit [Read Order]

The high court directed the respondent to provide a reasonable opportunity including a personal hearing, and to issue a fresh order within three months of receiving the petitioner’s reply and pre-deposit
GST - Form 26AS - GST Returns - GSTR - Madras High Court - Mismatch in Form 26AS - taxscan

The Madras High Court has set aside a GST demand order and ordered a personal hearing, on 10% pre-deposit requirement, after noting that a turnover mismatch between Form 26AS and GST Returns was due to a few periods (April 1, 2017 to June 30, 2017) falling within the pre-GST period. In the writ petition, the…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1599 + GST for 1 year

Subscribe Now

taxscan-loader