Madras HC Quashes Ex-Parte GST Assessment on 25% Pre-Deposit Condition

Gayathri Builder Vs Commercial Tax Officer (Madras High Court) The Madras High Court recently addressed a writ petition filed by Gayathri Builder challenging an assessment order dated February 12, 2025, which confirmed a tax demand. The order was preceded by a Show Cause Notice (GST DRC-01) dated July 31, 2024, and subsequent reminders and notices for a personal hearing. The petitioner contended that the demand was confirmed solely due to their failure to respond to the Show Cause Notice, and they requested a single opportunity to substantiate their case with relevant documents. Conversely, th...