Lack of Opportunity: Madras HC directs Reconsideration of GST order with Conditions

Jai Maa Engineering Co. Vs State Tax Officer (Madras High Court)

In Jai Maa Engineering Co. vs. State Tax Officer, the Madras High Court addressed a challenge to a GST order dated August 25, 2023, which had confirmed a tax demand due to the petitioner’s lack of response. The petitioner argued that they were unaware of the proceedings because communications were only posted on the GST portal, and they only became aware when their bank account was attached in February 2024. The petitioner claimed there was no actual mismatch between their GSTR-3B returns and the auto-populated GSTR

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