The Hon’ble Madras High Court in the case of Kaajal Agarwal v. State Tax Officer, Chennai Writ Petition No. 20985 of 2025, decided on 16.06.2025, concerns a dispute over alleged mismatch of Input Tax Credit (hereinafter referred to as “ITC”) between GSTR-1 and GSTR-3B for FY 2019–20, leading to a demand under Section 73 of…
What is Sufficient Cause -Part II
- March 23, 2016