Madras HC Remands GST Order with 10% disputed GST Payment Condition

Tvl. Harshini Exports Vs e State Tax Officer (FAC) (Madras High Court)

The Madras High Court recently addressed a contentious GST assessment in the case of Tvl. Harshini Exports vs. e State Tax Officer (FAC). This case highlights significant issues regarding the application of GST rules, specifically Rule 30 of the CGST Rules, 2017.

The petitioner, Tvl. Harshini Exports, challenged an order dated 30th December 2023, alleging violations of natural justice and disputing the merits of the tax assessment. The company, involved in textile trade, argued that the assessing officer

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