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Madras HC Remands Section 74 GST Assessment with 10% Pre-Deposit
Case Law Details
- Case Name
- Sri Om Sakthi Traders Vs State Tax Officer (Intelligence) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Madras High Court
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Sri Om Sakthi Traders Vs State Tax Officer (Intelligence) (Madras High Court)
The Madras High Court disposed of two writ petitions challenging assessment orders dated 28.08.2024 passed under Section 74 of the respective GST enactments for the tax periods 2022-23 and 2023-24, along with the consequential rectification orders dated 23.12.2024 passed under Section 161, whereby the petitioner’s rectification applications had been rejected.
The Court noted that the writ petitions had been filed on 07.01.2025, which was within the condonable period of limitation prescribed under Section 107 of...
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