Non-access to GST portal resulted into non-response to GST notice hence directed to deposit 25% of disputed tax

Murugan Typewriting Institute Vs Deputy Commissioner (CT) (Madras High Court) Madras High Court held that assessee is directed to deposit 25% of the disputed tax amount since the assessee was unable to access GST portal and respond to the notice issued. Accordingly, appeal disposed of. Facts- The petitioner is engaged in the services of teaching typewriting and is a registered person under the Goods and Services Act, 2017. During the relevant period, the petitioner filed its return and paid the appropriate However, during the scrutiny of the petitioner’s return, it was found that there w...