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’

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