Madras HC Sets Aside GST Liability Order with Rs. 5 Lakh disputed tax payment Condition

Sri Rajaa Store Vs State Tax Officer (Madras High Court)

The case of Sri Rajaa Store vs State Tax Officer came before the Madras High Court concerning an assessment order dated 29th December 2023. The petitioner challenged the order, citing a breach of natural justice principles.

The petitioner, a business operating on thin margins, contended that their entire tax liability was offset by Input Tax Credit (ITC). Upon receiving a show cause notice in September 2023, they responded in October, highlighting that their outward supplies didn’t generate tax liability after ad

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