Appeal Allowed with 100% Deposit as No Scope for Remand in GST Order: Madras HC

APR Logistics Vs State Tax Officer (Madras High Court) The petitioner challenged an order dated 31.08.2023 directing payment of interest and tax under Section 50 of the TNGST Act, including Rs. 7,688 as IGST and Rs. 9,33,430 each as CGST and SGST. The petitioner claimed the order was ex parte and sought a fresh opportunity to present its case. However, the Court noted that the impugned order was a detailed one issued after considering the petitioner’s written reply, leaving no scope for remand. The Court observed that the petitioner was aware of the proceedings but failed to appear for a per...