GST Consultant filed Cryptic Reply without Evidence against SCN: Madras HC Allows to Contest Demand on 25% Pre-Deposit

The Madras High Court has granted a Goods and Services Tax (GST) consultant the opportunity to contest a GST demand by paying 25% of the pre-deposit amount required for filing an appeal. This relief was provided despite the consultant's initial response to the Show Cause Notice (SCN) being somewhat cryptic or unclear. The court's decision suggests a willingness to allow taxpayers to pursue their appellate remedies even if their initial engagement with the tax authorities was not entirely satisfactory, provided they demonstrate their commitment to the legal process by complying with the pre-deposit requirements. This approach balances the need for procedural compliance with the taxpayer's right to appeal an assessment.