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Madras HC Orders Reconsideration of GST Demand with Conditions
Case Law Details
- Case Name
- A.B. Impex Vs Deputy State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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A.B. Impex Vs Deputy State Tax Officer (Madras High Court)
In the case of A.B. Impex vs. Deputy State Tax Officer, the Madras High Court reviewed a petition challenging an order dated December 23, 2023, which confirmed a tax demand due to discrepancies between the petitioner’s GSTR 3B returns and the auto-populated GSTR 2A. The petitioner argued that they were unable to contest the demand due to severe illness and the impact of the COVID-19 pandemic. The Court found that while notices were issued and principles of natural justice were initially followed, the petitioner had not been given a f...



