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Case Law Details

Case Name : Tvl.One Plus Technology Vs State Tax Officer (Madras High Court)
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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

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