GST Demand Set Aside and Matter Remanded Where Tax & Interest Were Already Paid

Chandra Enterprises Vs Deputy State Tax Officer (Madras High Court)

The Madras High Court disposed of two connected writ petitions by a common order at the admission stage, with consent of both sides. The first petition challenged an assessment order dated 29.12.2023 passed under Section 73 of the GST enactments for the tax period 2017–2018, which followed a show cause notice in DRC-01 dated 20.09.2023 for the period July 2017 to March 2018. The disputed tax confirmed was ₹93,650.

The petitioner contended that the disputed tax amount had already been credited to the elec

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