Accountant Misses GST Notices: Madras HC Allows Contest on 10% Pre-deposit

Raj Rekha Vs Deputy State Tax Officer-II (FAC) (Madras High Court) In a recent case before the Madras High Court, Raj Rekha challenged an order issued by the Deputy State Tax Officer-II (FAC) citing a denial of reasonable opportunity. The petitioner argued that their accountant’s failure to check the GST portal’s “view additional notices and orders” tab led to unawareness of the proceedings. The petitioner’s counsel contended that the tax proposal was related to credit notes issued by suppliers, and Input Tax Credit was availed of net of the value of such credit n...