Business Closed, Unaware of GST Notices: Madras HC allows to Contest Order on Payment of Dues without Interest and Penalty

The Madras High Court has allowed a business to contest a GST order on payment of dues without interest and penalty, after it closed down and was unaware of GST notices. This compassionate ruling acknowledges the practical difficulties faced by businesses, especially small ones, that may cease operations and miss official communications. The court balanced the need for tax recovery with principles of fairness, offering a chance to resolve the dispute without the added burden of interest and penalties, provided the principal dues are paid.