GST Order traveled beyond SCN: Madras HC Orders Reassessment & 10% Pre-Deposit

Tvl. T. Arivazhagan Vs Deputy State Tax Officer (Madras High Court)

The Madras High Court addressed a challenge against an assessment order dated July 24, 2023, by Tvl. T. Arivazhagan. The petitioner argued that the assessment order exceeded the scope of the initial show cause notice, which proposed a tax liability of Rs.10,45,870, whereas the confirmed demand was Rs.20,08,000. The petitioner also claimed inadequate opportunity to contest the demand due to the auditor’s medical condition. The Court accepted the claim that the order extended beyond the show cause notice’s sc

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