GST Appeal Restored as Madras HC Allowed Statutory Remedy on Additional Deposit

Kavithalaya Steels Vs Appellate Authority (Madras High Court) The Madras High Court disposed of a writ petition challenging an Assessment Order dated 27.04.2024 issued in Form GST DRC-07 for the financial year 2018-19 and the subsequent Rectification Order dated 23.12.2024 rejecting the petitioner’s rectification application filed on 26.07.2024. The assessment order had been preceded by a Show Cause Notice in DRC-01 dated 29.12.2023. The petitioner did not submit a reply to the show cause notice, resulting in the assessment order confirming a tax demand of ₹19,40,368 and penalty of ₹1,94...