Madras HC Sets Aside Demand Order on Rs. 2L Pre-deposit Condition, directs Fresh adjudication

Tvl. Nagoorar Enterprises Vs State Tax Officer (Madras High Court) In the case of Tvl. Nagoorar Enterprises vs. State Tax Officer, the Madras High Court addressed challenges to orders imposing interest liability on the petitioner for delayed filing of returns and payment of taxes during relevant assessment periods. The petitioner cited various reasons for the delays, including family bereavements, non-payment by suppliers, and the impact of the COVID-19 pandemic. The central contention was that the petitioner had eventually filed the returns and paid the requisite taxes, but interest liability...