Madras HC Quashes GST Orders, Directs Reassessment on deposit of 10% disputed tax

Deepa Annamalai Distributors Vs Commercial Tax Officer (Madras High Court) Madras High Court adjudicated on the writ petitions filed by Deepa Annamalai Distributors, a proprietary concern engaged in the gas cylinder supply business, against two orders dated August 24 and August 30, 2024. The petitioner challenged these orders on grounds of procedural violations under the GST Act and infringement of the principles of natural justice. Central to the dispute was a mismatch in the petitioner’s GSTR-1 and GSTR-3B returns for the financial year 2019-20, which led to tax, interest, and penalty dema...