GST demand Order Invalid if SCN Reply Ignored: Madras HC

MakeMyTrip (India) Private Limited Vs State Tax Officer (Madras High Court) Introduction: The Madras High Court recently delivered a significant judgment in the case of MakeMyTrip (India) Private Limited vs State Tax Officer. The court addressed a crucial issue pertaining to the entitlement of an intermediary to exemption from GST payment for services related to hotel accommodation when the tariff is below Rs.1,000/-. This article provides a detailed analysis of the court’s decision, emphasizing the importance of considering the petitioner’s response to the show cause notice. Detai...