https://www.taxtmi.com/caselaws?id=432394 HC granted petition challenging tax demand related to ITC mismatch. Court allowed petitioner to approach appellate authority beyond statutory time limit, mandating pre-deposit of Rs.2,02,245/-. Considered personal hardships and legal interpretation of GSTR 2A as a self-assessment facilitator, not conclusive evidence. Provisional attachment order challenged was also addressed favorably. en-us Thu, 22 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432394 HC granted petition challenging tax demand related to ITC mismatch. Court allowed petitioner to approach appellate authority beyond statutory time limit, mandating pre-deposit of Rs.2,02,245/-. Considered personal hardships and legal interpretation of GSTR 2A as a self-assessment facilitator, not conclusive evidence. Provisional attachment order challenged was also addressed favorably. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432394