GST Returns not filed and Taxes not Paid during COVID period: Madras HC sets aside Demand Order on Rs. 2L pre-deposit condition [Read Order]

In sub-section 4 of Section 75 of the applicable GST enactments, a personal hearing is mandatory if requested for or if an order adverse to the taxpayer is proposed to be issued.
By Navasree A.M - On June 13, 2024 11:32 am - 3 mins read
GST Returns - pre-deposit - Taxes - GST - Madras High Court - Goods and Services Tax - COVID period - GST demand - taxscan

In a recent ruling, the Madras High Court set aside the demand order on Rs. 2 lakhs pre-deposit condition. The court noted that GST (Goods and Services Tax) returns were not filed and the taxes were not paid during the COVID period due to multiple reasons. The Petitioner, Nagoorar EnterprisesĀ  asserted that he was unable…

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