Deposit of 25% of disputed tax directed due to non-response to GST notice: Madras HC

Ashwa Air Technologies Vs State Tax Officer (Intelligence) (Madras High Court) Madras High Court held that as requested by the petitioner, an opportunity of heard will be granted on payment of deposit of 25% of the disputed tax amount since petitioner failed to respond to notice in DRC-01. Facts- The petitioner is manufacturer of machinery components and is registered under the GST Act. As per the authorization of the Joint Commissioner (ST)(Intelligence) a surprise inspection was conducted at petitioner’s place of business on 05.04.2023 and excess claim of ITC when compared with the ret...