Case Law Details
Case Name : Tvl. Saravanan Vs State Tax Officer (Intelligence) (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Tvl. Saravanan Vs State Tax Officer (Intelligence) (Madras High Court)
Madras High Court has conditionally allowed a Goods and Services Tax (GST) payer, Tvl. Saravanan, to contest assessment orders issued under Section 74 of the Central Goods and Services Tax Act, 2017. The petitioner alleged that the State Tax Officer (Intelligence) invoked Section 74 to circumvent the limitation period prescribed under Section 73 for Assessment Year 2019-2020.
The petitioner had challenged assessment orders dated September 5, 2024, for Assessment Years 2019-2020, 2022-2023, and 2023-2024. For the 2019-2020 a...
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Logic behind 25% predeposit ? Higher than even GSTAT predeposit requirement ?