Madras HC Quashes GST DRC 01D Order, Directs Proper Tax Appropriation

LRS and Co. Vs State Tax Officer (Madras High Court) In the case of LRS and Co. vs. State Tax Officer, the Madras High Court quashed a GST demand order that persisted even after the petitioner paid their dues. The petitioner, a government contractor, had delayed paying their tax liability for the 2023-2024 assessment year. Following the issuance of a demand in Form GST DRC-01D, the company paid the full tax amount plus interest. However, the initial demand order was not withdrawn, prompting the company to file a writ petition. The petitioner’s counsel noted that 75% of the disputed tax w...