GST Demand Confirmed in absence of Reply of Assessee: Madras HC Remands Matter for Reconsideration on Condition of 10% Pre-deposit

The Madras High Court remanded the case due to a 10% pre-deposit condition after confirming a Goods and Service Tax (GST) demand, as the assessee failed to respond. \r

The petitioner claimed lack of awareness as notices were uploaded on the GST portal without direct communication. Represented by Mr. N. Murali, the petitioner aimed to prove legitimate Input Tax Credit (ITC) use. \r

The court noted compliance issues due to the petitioner's ignorance and agreed to reconsider, contingent on the petitioner paying 10% of the disputed tax for each period within 15 days. The respondent, represented by Mrs. K. Vasanthamala, argued procedural fairness was observed. Justice Senthilkumar Ramamoorthy overturned prior orders, granting the petitioner an opportunity to contest. \r

The court mandated a reply to notices and a personal hearing, expecting revised decisions within three months of the reply. The case was thus resolved, with connected petitions closed.