Misses GST Hearings Despite SMS and Email Notices: Madras HC orders Reconsideration on 25% Pre-Deposit from ECR

The Madras High Court ordered the reconsideration of a 25% pre-deposit requirement for a taxpayer who missed GST hearings despite receiving SMS and email notices. The taxpayer had appealed against the pre-deposit condition imposed by the tax authorities, arguing that they were not given a fair opportunity to present their case. The court held that the taxpayer should be allowed to make the pre-deposit in installments and directed the tax authorities to reconsider the requirement. This ruling emphasizes the importance of ensuring that taxpayers are given a fair chance to comply with procedural requirements and that pre-deposit conditions are reasonable and just. It also highlights the court’s role in protecting taxpayers’ rights and ensuring fair treatment.