Snekha Agency, v. The Appellate Deputy Commissioner(Gst)
Direct tax / GST – Assessment on GSTR 2A / GSTR 3B mismatch
Case brief
What is this about?
Madras High Court, Madurai Bench; W.P(MD)No.6060 of 2026; D. Bharatha Chakravarthy, J.; 06.03.2026; GST order set aside and remitted; GSTR 2A and GSTR 3B mismatch; tax already paid, only interest and penalty; show cause notice uploaded online; fresh opportunity to appear before authority and submit reply/documents; fresh orders; Article 226 writ; State Tax Officer-II (Inspection); Appellate Deputy Commissioner (GST); natural justice / procedural fairness in GST assessment; no costs.
What did the court decide?
Impugned order dated 14.10.2024/GSTN:33AWHPM7660HIZC set aside; matter remitted to the second respondent for fresh consideration with a fresh opportunity to the petitioner to appear, furnish documents and file a reply; proceedings to be completed as early as possible; no costs; connected miscellaneous petitions (W.M.P(MD)Nos.5091 and 5092 of 2026) closed.