Madras HC Quashes ₹50 Lakh GST Demand Order for Non-Application of Mind

Tvl.One Plus Technology Vs State Tax Officer (Madras High Court) The Madras High Court has intervened in favor of a taxpayer, Tvl. One Plus Technology, by quashing a GST demand order amounting to over 50 lakh. The court found that the order, issued by the State Tax Officer, lacked proper reasoning and indicated a “clear non-application of mind” by the respondent. The case involved a challenge by Tvl. One Plus Technology against an order dated December 4, 2024, which followed a series of notices in Form GST DRC-01A and DRC-01. The petitioner had submitted a reply on November 8, 2024...