Non-Response to SCN: Madras HC Allows Contesting GST Liability

Tvl. Jones Enterprises Vs Assistant Commissioner (ST) (Madras High Court)

In a recent case before the Madras High Court, Tvl. Jones Enterprises challenged orders imposing tax liability and penalty for non-filing of the annual return. The petitioner argued unawareness of the proceedings due to notices being uploaded on the GST portal without communication.

The petitioner’s counsel contended that the tax proposal stemmed from a mismatch between the petitioner’s GSTR 3B return and the auto-populated GSTR 2B return, arising from belatedly reported sales by the suppli

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