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…

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