GST Portal Notice Insufficient, Relief Granted by Madras HC

Chokalingam Srinivasan Vs Deputy State Tax Officer I (Madras High Court)

Chokalingam Srinivasan filed a writ petition with the Madras High Court, challenging an assessment order from the Deputy State Tax Officer I, citing a violation of natural justice principles. The petitioner, a works contract service provider, argued that while they had filed returns and paid taxes for the 2018-19 assessment year, discrepancies were noted between their GSTR-3B and Income Tax Form 26AS, as well as between GSTR-3B and GSTR-9/9C. Consequently, proceedings were initiated under Section 61 of the TN

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