Judicial Corner: GST
HC remanded matter as reasonable opportunity wasn’t provided to contest tax demand on merits:-
Where assesse /petitioner claimed inability to respond to show cause notice due to old age and illness, impugned order was set aside and matter was remanded back to revenue authorities, directing them to provide opportunity to assesse /petitioner to submit reply and supporting documents, subject to condition of remitting 10% of disputed tax demand.
(In the high court of judicature at madras in Bajrang & Bajrang Vs State Tax Officer (Fac), Kothaval Chavadi Assessment Circle Chennai)
