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Informative

Accountant’s Exit Led to Unaware GST Proceedings: Madras HC allows to Contest Order on Pre-deposit

Update / Judgement Date

12 Jul 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGSTOther Legal Matters

The Madras High Court allowed a petitioner to contest a GST demand order on the condition of a 10% pre-deposit. The petitioner, Rana Granites, claimed they were unaware of the proceedings until garnishee proceedings were initiated. The dispute arose due to discrepancies between GSTR-3B returns and the auto-populated GSTR-2A. The court emphasized the need for reconsideration given the lack of awareness and potential breach of natural justice​