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 against them proceeded based on non-respon...