Case Law Details
Case Name : Zama & Co. Vs Deputy State Tax Officer (Madras High Court)
Appeal Number : W.P. No. 28309 of 2024
Date of Judgement/Order : 30/09/2024
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Zama & Co. Vs Deputy State Tax Officer (Madras High Court)
Madras High Court in Zama & Co. vs. Deputy State Tax Officer quashed GST demand orders for violating natural justice and failing to consider rectifications made in subsequent GSTR-3B filings. The petitioner challenged orders dated April 23, 2024, May 10, 2024, and August 27, 2024, arguing that the tax demand was incorrect since the alleged excess Input Tax Credit (ITC) had already been rectified in later returns. The petitioner cited an inability to respond promptly to the initial DRC-01 notice due to the i
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