Madras High Court
For revenue
Topic
Eligibility, time limits, blocked credits, mismatches and the electronic credit ledger.
1 ruling found
Madras High Court
Where demand arising from mismatch between GSTR-2A and GSTR-3B was challenged as time barred on ground that proceedings ought to have been initiated under section 73 within stipulated time, benefit of exclusion of limitation during Covid-19 period applied and proceedings could not be held barred by limitation