Madras HC Allows Municipality to Rectify Auditor’s Filing Errors in GST Case

Commissioner Vs Deputy Commissioner/Appellate Authority State Tax Officer (Madras High Court)

The Madras High Court has set aside a GST order against the Udhagamandalam Municipality, remitting the matter back to the Assessing Officer (AO) for fresh adjudication. The municipality, the writ petitioner, had faced an order under Section 63 of the Tamil Nadu Goods and Services Tax Act, 2017. The impugned order reportedly stemmed from erroneous GST filings made by the Local Body’s former auditor. While notices were sent by the authorities, they were posted in the “Additional

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