Madras HC allows 15% Pre-Deposit for Late GST Appeal on ITC Issues

Tuskers Associates Vs State Tax Officer (Madras High Court)

Madras High Court has granted Tuskers Associates permission to file an appeal against an assessment order that confirmed tax, interest, and penalty under GST provisions. This permission comes despite the expiry of the statutory period for filing an appeal. The court’s decision is contingent on the petitioner depositing 15% of the disputed tax amount. The demand against Tuskers Associates arose from discrepancies, specifically the non-reflection of credit note values and corresponding Input Tax Credit

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