Payment of 25% of disputed tax directed due to non-compliance against GST notice: Madras HC

Muzamil N Vs Deputy State Tax Officer -I (Madras High Court) Madras High Court held that due to non-compliance against notice issued in DRC-01A, the petitioner is directed to deposit 25% of the disputed tax and petitioner will be granted opportunity of being heard on payment of the amount. Facts- The petitioner was engaged in the business of Scrab. The petitioner was a registered dealer under Goods and Services Act, 2017. During the assessment year 2018-2019, the petitioner had filed details of outward supplies in Form GSTR-1 u/s. 37 and returns in Form GSTR-3B u/s. 39 of the said Act. During ...