One final hearing granted on payment of 10% disputed tax under GST

Nilgiri Dairy Farm P. Limited Vs Assessment Commissioner (ST) (Madras High Court) Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the disputed taxes under GST. Accordingly, order set aside and matter remanded back. Facts- The petitioner is a registered dealer under the Goods and Services Tax Act. During the relevant period, the petitioner had filed its return and paid appropriate taxes. However, pursuant to an authorization of joint commissioner in terms of Section 65 of the Act, the petitioner’s place of business w...