e-way bills not reported in GSTR 1: Madras HC directs Re-adjudication

Sri Ragava Paper Vs Deputy Commissioner (ST) (Madras High Court)  In a significant development, the Madras High Court has directed the reconsideration of a GST order involving Sri Ragava Paper and unreported e-way bills. The court’s decision mandates a reassessment of the case on the condition that the petitioner, Sri Ragava Paper, remits an additional 5% of the disputed tax demand. This ruling underscores the importance of procedural fairness and the necessity for businesses to have adequate opportunities to contest tax demands. The case revolves around two critical orders: an original...