GST Liability confirmed due to Non-Response to SCN: Madras HC remands for Reconsideration on 10% Pre-deposit [Read Order]

The Madras High Court remanded a GST order for reconsideration due to Yesem Marketing's non-response to a Show Cause Notice (SCN) concerning discrepancies between GSTR 1 and GSTR 3B returns. The petitioner, unable to respond due to personal difficulties, claimed statutory rules were violated. \r

The court set aside the October 17, 2023 order, requiring the petitioner to remit 10% of the disputed tax within two weeks. Upon remittance, the petitioner can respond to the SCN. Justice Senthilkumar Ramamoorthy directed the respondent to provide a fair opportunity, including a personal hearing. The writ petition was disposed of with these directives. Mr. R. Ganesh Kanna represented the petitioner.