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Madras HC Directs GST Authority to Consider Rectification
Case Law Details
- Case Name
- Vishnu Industries 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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Vishnu Industries Vs Deputy State Tax Officer (Madras High Court)
Vishnu Industries challenged a tax demand order issued by the Deputy State Tax Officer for the financial year 2017-18 due to a mismatch between its GSTR-1 and GSTR-3B returns. The company had received a notice under Section 73(1) of the Tamil Nadu GST Act, 2017, but failed to respond or pay the disputed tax on time, leading to the issuance of the contested order. Later, Vishnu Industries filed an application for rectification on February 23, 2024, arguing that it had already deposited 108% of the disputed tax, including a 10% pr...
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