GST demand due to TDS Mismatch & Petitioner’s Ignorance: HC directs re­consideration 

M. Sumitha Vs Deputy State Tax Officer-2 (Madras High Court)

In a significant decision, the Madras High Court addressed the issue of procedural fairness in GST assessment proceedings in the case of M. Sumitha Vs Deputy State Tax Officer-2. The petitioner contested an assessment order on grounds of procedural lapses following the departure of their accountant. This article provides a detailed analysis of the judgment and its implications.

The case stemmed from an assessment order dated 15.11.2023, challenged by the petitioner on the basis of inadequate opportunity to contest

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