Opportunity of heard will be granted after payment of 25% of disputed tax as notices were not complied

Sri Murugan Typewriting Institute Vs Deputy Commissioner (CT) (Madras High Court) Madras High Court held that due to non-compliance with notice issued under GST, the petitioner is required to deposit 25% of disputed tax and post deposit of amount, the petitioner will be granted an opportunity of being heard. 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 taxes. However, during the scrutiny of the petitioner’s ret...