HC grants interim stay as writ challenges ITC recovery basis GSTR-2A and 3B mismatch

AP HC grants interim stay of proceedings in a writ challenging show cause notice (SCN) issued proposing recovery of ITC u/s 74 of CGST Act, 2017 & APGST Act, 2017 due to mismatch between details in Form GSTR-2A and Form GSTR-3B; Notes assessee’s plea that demand is ‘illegal’ and ‘premature’ as FORM GSTR-2 and FORM GSTR-3 were suspended vide GST Press Release dated May 4, 2018; Petitioner further argues that its case does not fall within the exceptional circumsta...