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Case Law Details

Case Name : Umesh Electricals Vs Commercial Tax Officer (Madras High Court)
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Umesh Electricals Vs Commercial Tax Officer (Madras High Court)

Madras High Court has quashed a GST assessment order issued to Umesh Electricals due to the petitioner’s failure to appear for hearings. The original order, dated 20 February 2024, followed notices issued in March, July, and September 2023. The petitioner argued that there was no mismatch between their GSTR 1 and GSTR 3B returns and sought an opportunity to present their case. The High Court acknowledged that the petitioner might have a valid case and decided to remit the case back to the tax officer for a fresh asse

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