Madras HC Sets Aside GST Assessment Order for Lack of Proper Service; Conditional Reconsideration Ordered

Tvl.Saras Electricals Vs State Tax Officer (Madras High Court) Madras High Court reviewed the case of Tvl. Saras Electricals v. State Tax Officer, where the petitioner challenged a GST assessment order dated March 1, 2024, for the assessment year 2021-22. The petitioner, a dealer in electrical and electronic goods, had filed GST returns and paid taxes, but a surprise inspection in July 2023 revealed discrepancies, including fake e-way bills, mismatches between GSTR-3B and GSTR-2A, and unpaid interest on reverse charge mechanism (RCM). Subsequently, notices were issued via the GST portal, but t...