GST demand confirmed due to non-response: Madras HC remitted matter back

Health Remedies Vs Assistant Commissioner of State Tax (Madras High Court) Madras High Court remanded the matter back for reconsideration with condition to remit 5% of disputed tax demand since the tax proposal was confirmed because the tax payer did not appear for the personal hearing or respond to the show cause notice. Facts- An order in original dated 20.12.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner states that his GST registration was cancelled by order dated 25.09.2018 with effect from 31....