Failure to Respond to GSTR-3A Triggers Proceedings u/s 62 GST Act: Madras HC Grants Opportunity to Contest on Pre-deposit [Read Order]

The court acknowledged that the assessment was made on the best judgment basis because the petitioner failed to respond to the notice in Form GSTR 3A
By Navasree A.M - On July 7, 2024 1:49 pm - 2 mins read
GST - Goods and Service - Tax GST - Act - Madras High Court - GSTR 3A - TAXSCAN

The failure to respond to the GSTR-3A triggered the GST proceedings under Section 62 of the GST Act, 2017, where the Madras High Court granted an opportunity contest on 10% pre-deposit condition. The assessee, Tvl.SMA TEX, filed a writ petition against the GST order. It was claimed that a notice for cancellation of the GST…

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