Bright Hardware Vs Deputy State Tax Officer
Date: June 27, 2024
Subject Matter
Taxpayer allowed to file a rectified return after remitting 10% of the disputed tax demand
Summary
The case involves a petitioner contesting a tax demand on the grounds of not having a reasonable opportunity to contest the demand. The petitioner claims that an inadvertent error in filing the GSTR 3B returns led to the tax proposal, and seeks anoth…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order in original dated 18.01.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. By asserting that the petitioner had engaged a part time accountant to handle GST compliances and was therefore unaware of proceedings culminating in the impugned order, the present writ p…