Madras HC directs Deposit of 25% of Disputed Tax for GST Hearing

Helios Pharmacy Vs Commercial Tax Officer (Madras High Court) Madras High Court held that since petitioner failed to reply to notice nor attended the personal hearing, it is directed to deposit 25% of the disputed tax and post deposit of the tax an opportunity of being heard will be granted. Facts- The petitioner is a trader and reseller of pharmaceutical products and is registered under the Goods and Services Tax Act, 2017. During the relevant period of 2018-19, the petitioner filed its returns and paid the appropriate taxes. However, on verification of the petitioner’s annual return, i...