Madras HC Upholds Taxpayer’s Right to Fair Opportunity

Baisany Ramiah Chetty Pandurangan Vs Assistant Commissioner (ST)(FAC) (Madras High Court) In the case of Baisany Ramiah Chetty Pandurangan vs. Assistant Commissioner (ST)(FAC), the petitioner challenged an order dated 18.12.2023 primarily on the grounds of not being provided with a reasonable opportunity to contest the tax demand on merits. The petitioner, engaged in providing goods transport services, stated that the services fell within the scope of the reverse charge mechanism. The petitioner responded to a notice dated 03.07.2023 by stating that the difference between their GSTR 3B and For...