Petitioner unaware about initiated proceedings as notice merely uploaded in GST portal: Matter remanded

Tvl. Silver Cloud Estates Private Limited Vs State Tax Officer (Madras High Court) Madras High Court remanded the matter as notice in DRC-01A was merely uploaded in GST portal and hence petitioner was unaware about initiated proceedings. Further, petitioner directed to deposit 25% of disputed taxes. Facts- The petitioner is engaged in the construction work and is registered under the Goods and Services Tax Act, 2017. During the relevant period of 2018-19, the petitioner filed its returns and paid the appropriate taxes. However, on verification of the petitioner’s monthly return, various ...