GST demand due to TDS Mismatch & Petitioner’s Ignorance: HC directs re­consideration 

M. Sumitha Vs Deputy State Tax Officer-2 (Madras High Court) In a significant decision, the Madras High Court addressed the issue of procedural fairness in GST assessment proceedings in the case of M. Sumitha Vs Deputy State Tax Officer-2. The petitioner contested an assessment order on grounds of procedural lapses following the departure of their accountant. This article provides a detailed analysis of the judgment and its implications. The case stemmed from an assessment order dated 15.11.2023, challenged by the petitioner on the basis of inadequate opportunity to contest tax demands. The pe...