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Case Law Details

Case Name : Yesem Marketing Vs Deputy Commercial Tax Officer (Madras High Court)
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Yesem Marketing Vs Deputy Commercial Tax Officer (Madras High Court)

GST liability due to non-response to SCN: HC provides opportunity to contest tax demand on merits with a 10% pre-deposit

In a recent ruling, the Madras High Court addressed a crucial case involving Yesem Marketing and the Deputy Commercial Tax Officer regarding Goods and Services Tax (GST) liability. The court’s decision was centered on allegations of a breach of natural justice due to the inability of the petitioner to respond to a show cause notice (SCN).

Background of the Case

Yesem M

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