GSTUPDATE

????Desk of CA. Praveen Sharma Series- 529???? 

MADRAS HIGH COURT IN THE CASE Ford India Private Limited Section 73 of the CGST Act, 2017

???? An assessment order dated 18.03.2024 was challenged for lacking reasoning. Proceedings were initiated for the 2018-19 assessment period through two show cause notices dated 27.12.2023.

???? The petitioner replied on 25.01.2024. One proceeding was dropped, while the other led to the impugned assessment order.

???? The petitioner argued that the ITC claimed was lower than what was reflected in the dynamic auto-populated GSTR-2A and cited a 03.07.2019 CBIC press release about potential mismatches between Table 8A of the GSTR-9 and the auto-populated GSTR-2A.

???? The court found the order unreasoned, set it aside, and remanded the matter for reconsideration The respondent must provide a reasonable opportunity to the petitioner, including a personal hearing, and issue a new order within three months. The bank attachment was lifted.