Petitioner unaware of GST proceedings: directed to deposit 25% of disputed tax & submit objections

Mohan Gokulraj Vs State Tax Officer (Madras High Court) Madras High Court held that petitioner being unaware of initiation of proceedings are directed to deposit 25% of disputed tax and submit objections by treating impugned assessment order as show cause notice. Facts- The petitioner is a registered dealer under the GST Act. During the relevant period of 2018-19, on verification of the returns filed by the petitioner it was found that there was a discrepancy between ITC reported in Col.4A(2)(3) with that of RCM liability reported in Col.3.1(d) of GSTR-3B. Accordingly, an intimation in ASMT-10...