Madras HC Allows Contesting GST Demand: Cancer Diagnosis Grounds Valid

Tvl. B.L. Collection Vs Deputy Commercial Tax Officer (Madras High Court)

Introduction: The case of Tvl. B.L. Collection vs. Deputy Commercial Tax Officer before the Madras High Court raises significant questions regarding the ability of a taxpayer to contest a GST demand in light of medical circumstances.

The petitioner, engaged in cloth and apparel trade, faced challenges in responding to a show cause notice and participating in proceedings due to a cancer diagnosis. Despite the petitioner’s inability to engage in the process, the tax proposal agains

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