GST Recovery Reopened for Fresh Decision Due to Overlapping Proceedings

Tvl. Musthafa & Co Vs Deputy State Tax Officer (Madras High Court)

The writ petition before the Madras High Court challenged an order in Form DRC-07 dated 22 August 2024 passed by the Deputy State Tax Officer for the tax period 2019–2020. The impugned order arose from a show cause notice in Form DRC-01 dated 27 May 2024, to which the petitioner did not submit a reply, resulting in confirmation of tax, interest, and penalties. The confirmed demand included excess input tax credit, interest under Section 50(3), penalties under Sections 73(9) and 123, aggregating to ₹1,82,863

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