Accountant fails to Inform GST SCN: Madras HC Orders 25% Pre-Deposit from ECL for Reconsideration

The Madras High Court has ordered ECL, a company, to make a 25% pre-deposit as a condition for reconsidering its Goods and Services Tax (GST) case, where the accountant had failed to inform the company about a Show Cause Notice (SCN). The court found that the company's lack of awareness of the SCN was due to the accountant’s negligence, and thus a partial deposit was necessary for the case to be reopened. This ruling emphasizes the importance of diligent communication and management of legal notices within organizations. It highlights the potential consequences of lapses in internal processes and the judiciary’s role in balancing fairness with procedural requirements.