Madras HC Grants Opportunity to Contest GST Demand with 10% pre-deposit condition

M. Arumugam Vs Deputy State Tax Officer (Madras High Court) In the case of M. Arumugam vs Deputy State Tax Officer-I, the Madras High Court addressed the challenge against an assessment order and a bank attachment notice. The petitioner had received notices regarding discrepancies in their GST returns and subsequent tax demands. The petitioner had replied to a notice dated 05.02.2023 but mistakenly indicated the wrong assessment period. Subsequently, the petitioner did not respond to a show cause notice dated 19.09.2023, leading to the issuance of the impugned assessment order. The petitioner&...