M. Sumitha Vs Deputy State Tax Officer-2
Date: July 1, 2024
Subject Matter
GSTR7 and 3B mismatch: Reconsideration ordered as the taxpayer is unaware of the regulations
Summary
In the case M. Sumitha Vs Deputy State Tax Officer-2, the Madras High Court examined the procedural fairness in GST assessment proceedings following a petition challenging an assessment order dated November 15, 2023. The petitioner argued that the as…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An assessment order dated 15.11.2023 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 is not conversant with GST compliances and had entrusted the same to an accountant, who left the employment of the petitioner, the present writ petition was…