Aalient V/S Assistant Commissioner (HIGH COURT OF MADRAS)

Case Study Name: Aalient V/S Assistant Commissioner (HIGH COURT OF MADRAS) :Date of Order : 13-06-2024 Case Overview: Aalient, a taxpayer under the composition scheme for GST, filed quarterly returns using Form GSTR-4. The revenue department issued a tax demand alleging a mismatch between the inward and outward supplies as per GSTR-2A and the taxpayer’s filings. Aalient contested that they were unable to respond to the demand due to their consultant failing to inform them about the proceedings.Key Points of the...

Become a Premium member. If you are already a Premium member, please login here to access the full content.