Madras HC Remands GST Demand Orders Due to Alleged Non-Consideration of Taxpayer Replies

SRK Traders Vs State Tax Officer Adjudication/Legal Office of the Joint commissioner (ST) (Madras High Court) The Madras High Court disposed of writ petitions challenging orders passed under Section 74A of the GST Act on 18.11.2025 for the tax period 2025-26. The petitioners contended that their replies to the DRC-01 show cause notices had not been considered in the impugned orders, resulting in a violation of the principles of natural justice. They also argued that the tax demands confirmed in the final orders exceeded the amounts proposed in the show cause notices, contrary to Section 75(7) ...