Madras HC directs Reconsideration of GST Order Involving Unreported E-Way Bills in GSTR 1 on additional 5% Pre-Deposit

The Madras High Court recently overturned a GST assessment concerning unreported e-way bills in GSTR-1 statements, directing reconsideration by the tax authority. \r

The petitioner, despite filing nil returns during the Covid-19 pandemic, contested an appeal rejected due to limitations. Having paid 10% of the disputed tax, they agreed to remit an additional 5% for case remand. The court acknowledged procedural notices issued but found merit in granting the petitioner another chance to contest, provided they pay the additional 5% within two weeks. \r

The tax authority must then review within three months of receiving the petitioner’s response.