Business Closed, GST DRC-13 Recovery Stayed by Madras HC

M.Velusamy Vs State Tax Officer (Madras High Court) In a recent ruling, the Madras High Court has allowed M. Velusamy to contest a GST recovery notice (DRC 13, dated June 9, 2023), despite a previous assessment order. The petitioner argued that his business ceased operations in January 2023, leading to his unawareness of the preceding notices and the assessment order itself. He also stated that his bank account had been frozen. The taxpayer expressed willingness to deposit the full tax amount but sought relief from interest and penalties, along with an opportunity to respond to the original no...