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Case Law Details

Case Name : Muzamil N Vs Deputy State Tax Officer -I (Madras High Court)
Related Assessment Year : 2018-19
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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

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