Madras HC Quashes GST Order, Directs 25% Tax Deposit for Fresh Hearing

TVL Zion Agencies Vs Deputy State Tax Officer (Madras High Court) Madras High Court has quashed an assessment order dated December 12, 2023, issued against TVL Zion Agencies for the tax period 2017-18, related to a disputed tax amount of Rs. 50,11,324. The order was set aside on terms, primarily due to the petitioner’s non-participation in the prescribed adjudication mechanism. The impugned order was preceded by several notices, including Form ASMT-10 (dated June 30, 2023, and September 29, 2023), Form DRC-01A (dated October 5, 2023), and multiple personal hearing notices in November 202...