Madras HC Orders 25% Pre-Deposit from ECL for Reconsideration Due to Accountant’s Failure to Inform on GST SCN

Diamong Cargo Movers Vs State Tax Officer II (Madras High Court)

In the case of Diamond Cargo Movers vs. State Tax Officer II, the Madras High Court dealt with a dispute regarding an assessment order for the year 2017-18. The petitioner challenged the order, claiming they were unaware of the notices due to their accountant’s negligence. The State’s counsel argued that the petition was time-barred under Section 107 of the GST Act, citing previous Supreme Court rulings. The Court, however, granted the petitioner an opportunity to address their grievance by quashing the im

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