Sri Amman Agency V/s Assistant Commissioner (ST) {HIGH COURT OF MADRAS}

Sri Amman Agency V/s Assistant Commissioner (ST) {HIGH COURT OF MADRAS} :Date of Order : 06-06-2024In the case of Sri Amman Agency v. Assistant Commissioner (ST), the issue revolved around the validity of an assessment order issued due to a mismatch between the Input Tax Credit (ITC) claimed in GSTR 3B and the auto-populated GSTR 2A on the GST portal. The petitioner, Sri Amman Agency, contested that they were not personally served the show cause notice or the subsequent assessment...

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