Madras High Court Allows Reassessment Under GST on 25% Tax Deposit

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 p

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