The Madras High Court held that passing two assessment orders for the same GSTR-2A and GSTR-3B mismatch leads to duplication and double taxation. The earlier order was quashed and the later order was ...
The Court set aside a GST assessment order based on an ITC mismatch after the taxpayer claimed the seller failed to upload invoice details. Fresh assessment was allowed subject to deposit of 10% of ...
Karnataka, which estimated a revenue deficit of ₹19,262 crore at the commencement of 2025-26 financial year, is now expecting the deficit to further increase following the GST rate rationalisation and ...