Madras HC Restores GST Appeals Subject to 25% Pre-Deposit

SMP Engineers Electricals Pvt Ltd Vs Assistant Commissioner (ST) (FAC) (Madras High Court)

SMP Engineers Electricals Pvt Ltd filed three writ petitions before the Madras High Court challenging GST assessment orders for the years 2017–18 and 2018–19, dated 3 February 2025 and 30 April 2025, under the CGST/TNGST Acts. The petitioner sought rectification under Section 161 of the GST enactments and filed appeals before the Appellate Authority. For W.P.Nos. 40773 and 40788 of 2025, rectification applications were filed in February 2025 and rejected in March 2025, while appeals were

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