Madras HC Orders Reconsideration of GST Demand with Conditions

A.B. Impex Vs Deputy State Tax Officer (Madras High Court)

In the case of A.B. Impex vs. Deputy State Tax Officer, the Madras High Court reviewed a petition challenging an order dated December 23, 2023, which confirmed a tax demand due to discrepancies between the petitioner’s GSTR 3B returns and the auto-populated GSTR 2A. The petitioner argued that they were unable to contest the demand due to severe illness and the impact of the COVID-19 pandemic. The Court found that while notices were issued and principles of natural justice were initially followed, the petitioner had not be

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