Madras HC Quashes Ex-Parte GST Demand, Lifts Bank Attachment on 25% Deposit

Rajvijay and Co. Vs Deputy Commercial Tax Officer (Madras High Court) Madras High Court has quashed an ex-parte GST demand order issued under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, against M/s Rajvijay and Co. The court’s decision directs a fresh hearing and mandates the lifting of a bank attachment upon the petitioner depositing 25% of the demanded amount. The petitioner had suffered an ex-parte order because a notice, though issued, was posted only in the “additional notices tab” on the web-portal, which the assessee failed to notice. The High Court ...