https://www.taxtmi.com/caselaws?id=424236 The Madras HC dismissed a writ petition challenging demand for difference in ITC availed in Form GSTR-3B versus auto-populated Form GSTR-2A. The court held GST enactments constitute a complete code with well-drafted provisions based on experience from previous tax regimes. Technical glitches in system-driven returns cannot justify bypassing statutory procedures. When variance exists between supplier's GSTR-1 and recipient's claimed ITC, proper reconciliation through prescribed forms is mandatory. The court found no exceptional circumstances to waive the alternative remedy rule, noting petitioner had statutory appeal rights under Section 107 of CGST Act, 2007. en-us Thu, 16 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424236 The Madras HC dismissed a writ petition challenging demand for difference in ITC availed in Form GSTR-3B versus auto-populated Form GSTR-2A. The court held GST enactments constitute a complete code with well-drafted provisions based on experience from previous tax regimes. Technical glitches in system-driven returns cannot justify bypassing statutory procedures. When variance exists between supplier's GSTR-1 and recipient's claimed ITC, proper reconciliation through prescribed forms is mandatory. The court found no exceptional circumstances to waive the alternative remedy rule, noting petitioner had statutory appeal rights under Section 107 of CGST Act, 2007. Case-Laws GST Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424236