Madras HC Quashes GST Order Over Unconsidered Reply

Sri Modern Agencies Vs State Tax Officer (Madras High Court) Madras High Court, in the case of Sri Modern Agencies Vs State Tax Officer, has quashed an impugned GST order dated February 18, 2025, concerning the assessment year 2020-21. The petitioner, Sri Modern Agencies, argued that the order incorrectly stated no reply was filed in response to a show cause notice (DRC 01 dated November 29, 2024). The petitioner demonstrated that a reply had indeed been submitted on January 22, 2025, and was duly acknowledged in Form GST DRC 06. Despite this, the tax officer’s order proceeded as if no r...