Madras HC Remands Case as GST Authority Failed to Consider Relevant Subsequent Order

Ramasamy Gounder Prakasam Vs Joint Commissioner (Madras High Court) The Madras High Court adjudicated a writ petition challenging an order passed under the Central Goods and Services Tax (CGST) Act and the Tamil Nadu Goods and Services Tax (TNGST) Act, confirming substantial tax demands, interest, and penalties against the petitioner for the period July 2017 to March 2021. The impugned order confirmed CGST and SGST demands of ₹1,18,44,675 each, along with interest and equivalent penalties for alleged suppression of taxable turnover. Partial payments made by the petitioner were appropriated a...