GST Appeal: Madras HC Orders 25% Deposit for Non-Reply & Non-Attendance

Summit Exim Vs Assistant Commissioner (ST) (Madras High Court) Madras High Court held that since petitioner failed to reply to the GST notice or attend personal hearing in the matter it is directed to deposit 25% of the disputed tax amount. Accordingly, order will be set aside and opportunity of hearing will be granted on payment of required amount. Facts- The petitioner is engaged in the business of import and export of various goods and is registered under the Goods and Services Tax Act, 2017. During the scrutiny of the petitioner’s monthly return, it was found that there was a short p...