Madras HC granted final opportunity to defend their case on payment of 25% disputed tax

Supreme Agency Vs Deputy State Tax Officer (Madras High Court) Madras High Court held that order confirming demand due to mismatch between GSTR-01 and GSTR-3B/GSTR-2A/2B set aside as petitioner failed to furnish any reply. Accordingly, petitioner directed to deposit 25% of disputed tax amount. Facts- The petitioner is engaged in business of trading and supply of automobile spare parts and is a registered dealer under the Goods and Services Act, 2017. During the relevant period, the petitioner filed its return and paid the appropriate taxes. While scrutinizing the petitioner’s monthly ret...