Madras HC Orders 25% Tax Deposit for Non-Compliance in GST Adjudication

Tvl.Sri Vigneshwara Batteries Vs Assistant Commissioner (ST) (Madras High Court) Madras High Court restored the matter back directing petitioner to deposit 25% of the disputed tax since petitioner failed to comply during adjudication proceeding. Accordingly, assessment order restored back. Facts- The present writ petition is filed challenging the impugned order passed by the respondent dated 12.01.2024 relating to the assessment year 2018-19. The petitioner is engaged in the business of trading activities in batteries and is a registered dealer under the Goods and Services Act, 2017. During th...