HC Grants Opportunity to Contest GST Tax Proposal subject to payment of 10% of disputed tax

Ravisandran Vs Assistant Commissioner (ST) (Madras High Court)

In the case of Ravisandran vs. Assistant Commissioner (ST), the Madras High Court addressed a writ petition challenging an assessment order dated 26.04.2023. The petitioner contended that they were unable to respond to the intimation dated 08.12.2022 or the show cause notice dated 28.12.2022 due to technical difficulties in accessing the portal. Consequently, the impugned order was issued on 26.04.2023.

Upon examination, the Court noted that the tax proposal was confirmed, and a penalty of 100% of the tax amount

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