Court Remands GST Tax Demand Case Due to Lack of Notice

Tvl. Bashir Maligai Stores Vs Deputy State Tax (Madras High Court) In a recent legal development, an order dated December 31, 2023, was challenged through a writ petition. The petitioner contends that the tax demand raised was unjust as he was not given a reasonable opportunity to contest the demand on its merits. This article examines the circumstances surrounding the case, the arguments presented, and the court’s decision to remand the case for reconsideration. Background of the Case The petitioner, whose GST registration was canceled by an order dated October 21, 2020, with effect fro...