Madras HC Sets Aside GST Assessment Order as Full Tax Recovery Warranted Fresh Opportunity

Dhani Loans And Services Ltd. Vs State Tax Officer (Madras High Court) The Madras High Court allowed a writ petition challenging an assessment order passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 and a subsequent appellate order rejecting the assessee’s appeal on the ground of delay. The petitioner contended that it had been unable to place relevant materials before the assessing authority to explain the discrepancy referred to in the show cause notice. According to the petitioner, the disputed entries had already been reversed prior to issuance of the show cause ...