The Hon’ble Madras High Court in the case of M/s. Oasys Cybernetics Private Limited v. State Tax Officer, Chennai [W.P. No. 16224 OF 2024 dated July 09, 2024] disposed the writ petition by setting aside the order in case where the credit as reflected in GSTR-2A was not taken into consideration at the time of passing of order.
Facts:
M/s. Oasys Cybernetics Private Limited(“the Petitioner”) filed a writ petition challenging the order dated March 07, 2024 (“the Impugned Order”) alleging that the credit reflected in GSTR-2A was not taken into consideration.
Issue:
Whether order is liable to be set aside when the credit reflected in GSTR-2A was not taken into consideration?
Held:
The Hon’ble Madras High Court in the case of W.P. No. 16224 OF 2024 held as under:
- Noted that, the bill of entry reflected in GSTR-2A were not taken into consideration at the time of passing of the order.
- Opined that, tax demand has to be reconsidered.
- Held that, the Impugned Order is set aside and matter is remitted back for reconsideration.
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