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GST Assessment Remanded Subject to Full Disputed Tax Deposit Due to Delayed Challenge: Madras HC
Case Law Details
- Case Name
- Tvl. R.M.K. Enterprises Vs State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Tvl. R.M.K. Enterprises Vs State Tax Officer (Madras High Court)
The Madras High Court considered a writ petition challenging an assessment order dated 26.12.2023 for the tax period 2017-18. The assessment order was preceded by an intimation in Form GST DRC-01A dated 30.08.2023, to which the petitioner submitted a reply on 13.09.2023. The petitioner contended that the subsequent Show Cause Notice in Form GST DRC-01 dated 23.09.2023 was issued without jurisdiction because there were no facts available to confirm the proposed demand. The petitioner also stated that it failed to ...
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