GST Liability on Non-Payment of Tax under RCM: Madras HC Sets Aside Order on 10% Pre-Deposit [Read Order]

The bench, examining the impugned order stated that the tax proposal pertains entirely to non payment of tax under reverse charge mechanism
goods and services tax - reverse charge mechanism - Madras High Court - show-cause notice - taxscan

The Madras High Court recently set aside an order issued on non-payment of GST ( Goods and Services Tax ) under RCM ( Reverse Charge Mechanism ). The court instructed the petitioner to respond to the show-cause notice. It noted that the GST liability arises from an inadvertent error in filing GSTR 3B returns. The…

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