Madras HC Remands GST Assessment on Deposit of 25% Disputed Tax & Late Fee

Siva Viruthambigai Vs Deputy State Tax Officer II (Madras High Court) In , the petitioner challenged an order dated 15.11.2025 passed by the Deputy State Tax Officer-II confirming GST liability for the assessment year 2021-22. The confirmed demand included excess Input Tax Credit (ITC) claims, interest, penalty, and late fee totaling Rs. 2,47,397. The tax component comprised SGST and CGST liabilities of Rs. 51,264 each and cess of Rs. 3,352, along with corresponding interest, penalties, and late fees. The Madras High Court noted that the impugned order had been passed because the petitioner fa...