Demand Remanded Due to Computational Errors in GST Assessment

Hind Aluminium Company Vs State Tax Officer (Madras High Court) The petitioner challenged an order dated 19.02.2025 confirming demand under Defect No.3, relating to E-way bill verification compared with GSTR-1. The petitioner contended that there were computational errors in the figures used to confirm the demand and that the proposal to drop demand under Defect No.4 had not been considered. The petitioner had replied to the Show Cause Notice issued in Form DRC-01 on 19.08.2024 through a reply dated 01.10.2024, but was not given an opportunity to present the case in person. Although a further ...