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Madras High Court Allows Reassessment Under GST on 25% Tax Deposit
Case Law Details
- Case Name
- JST Automations Robotic Vs Deputy State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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JST Automations Robotic Vs Deputy State Tax Officer (Madras High Court)
The Madras High Court in JST Automations Robotic Vs Deputy State Tax Officer examined a writ petition challenging the assessment order dated 25 April 2024, which arose from a Show Cause Notice (SCN) in Form GST DRC-01 dated 28 December 2023 for the tax period between April 2018 and March 2019. The petitioner sought relief despite not having filed an appeal or a rectification application within the statutory limitation period under the GST law.
The impugned assessment order indicated that the petitioner had not filed a re...
