GST Demand Set Aside Due to Inadequate Reply, Matter Remanded with Conditions

Elgi Sauer Compressors Ltd Vs State Tax Officer (Madras High Court) The Madras High Court considered a writ petition challenging an order confirming a GST demand for the tax period July 2017 to March 2018. The impugned order dated 05.02.2025 confirmed a demand of ₹1,64,02,442 towards tax, along with interest under Section 50 and penalty under Section 74 of the applicable GST enactments, pursuant to a show cause notice dated 16.08.2024. The proceedings originated from an audit conducted on 28.02.2022, followed by issuance of DRC-01A and DRC-01 notices in March and April 2022, and a subsequent...