Delay in Discharging GST Liabilities due to COVID-19 Impact in Business: Madras HC allows Submission of Fresh Representation before Commissioner [Read Order]

The Commissioner was directed to afford the petitioner a reasonable opportunity and subsequently dispose of the representation within two months

By Navasree A.M - On April 12, 2024 1:04 pm - 2 mins read

Delay in Discharging GST Liabilities - COVID-19 Impact in Business-Madras HC - Submission of Fresh Representation - Commissioner - taxscan

In a recent ruling, the Madras High Court granted permission to submit a new representation under Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017 ( TNGST Act ). The case involved a petitioner who faced delays in discharging GST liabilities due to the COVID-19 pandemic’s impact on their business. The petitioner,…

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