Madras HC order adjustment of recovered amount towards 25% of disputed GST

Tvl. Rajendran Karthikeyan Vs Assistant Commissioner (ST)(FAC) (Madras High Court) Madras High Court set aside the GST assessment order against Tvl. Rajendran Karthikeyan for the financial year 2018-19. The case arose due to a mismatch between the petitioner’s GSTR-3B and GSTR-2A/2B filings. Despite being issued a show cause notice and offered a personal hearing, the petitioner failed to respond, leading to the confirmation of the tax demand. During the proceedings, the petitioner cited a prior ruling and sought a chance to present objections, offering to deposit 25% of the disputed tax. The...