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 sc

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