Directed to deposit 25% of disputed tax for failure to reply GST notice and attended hearing

Sneh Communications Vs Deputy Commercial Tax Officer (Madras High Court) Madras High Court held that order confirming demand due to mismatch between returns under GST set aside with condition to deposit 25% of disputed tax amount since petitioner neither replied to DRC-01 and neither attended personal hearing. Facts- The petitioner is engaged in the business of Mobile and Mobile Accessories and is registered under the Goods and Services Tax Act, 2017. During the relevant period of 2018-19, the petitioner filed its returns and paid the appropriate taxes. However, on verification of the petition...