GST Order passed due to non-appearance set aside with condition to deposit 25% of disputed tax

New Fathima Medicals Vs Deputy Commissioner (ST) (Madras High Court) Madras High Court set aside order passed in respect of excess claim of input tax credit, due to non-appearance on the part of petitioner, with the condition to deposit 25% of the disputed tax amount. Directed to grant opportunity of being heard on payment of required amount. Facts- The petitioner is running a medical shop, a proprietorship business and is registered under Goods and Services Act, 2017. While scrutinizing the petitioner’s return, it was found that on comparison of the Input Tax Credit availed in Table 4.A...