10% of disputed tax amount to be deposited due to non-appearance: Madras HC

Hotel Southern Comfort Vs State Tax Officer (ST) (Madras High Court) Madras High Court directed petitioner to deposit 10% of the disputed tax amount since the petitioner neither replied the show cause notice nor attended the personal hearing. Facts- The petitioner is a partnership concern engaged in the business of hotels, boarding and lodging. On examination of the information furnished under various heads and also the information furnished in GSTR1, GSTR2A, GSTR3B, EWB and other records, it was found that the petitioner have not declared the correct tax liability while filing the annual retu...