GST: Reconsideration Ordered as Petitioner misses hearing due to Metro Work

Neelan Pharmacy and General Vs Deputy State Tax Officer (Madras High Court) In a significant ruling, the Madras High Court addressed the grievance of Neelan Pharmacy and General regarding a GST demand based on discrepancies between GSTR 2A and GSTR 4 returns. The court set aside the original GST order, emphasizing the necessity of providing a fair opportunity to the taxpayer to present their case, especially when external circumstances prevent participation in hearings. Neelan Pharmacy and General, a partnership firm engaged in retail trading of medical, surgical, and pharmaceutical products, ...