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of <h1>Tax Demand Order Quashed: Contractor Denied Fair Hearing, Court Mandates 10% Payment and Fresh Review</h1> <h3>M/s. Raw Enterprises Versus The State Tax Officer, The Assistant Commissioner (ST), The Deputy Commissioner (ST) (FAC) Chennai</h3> M/s. Raw Enterprises Versus The State Tax Officer, The Assistant Commissioner (ST), The Deputy Commissioner (ST) (FAC) Chennai - TMI The High Court of Madras set aside the order dated 08.06.2023, as the petitioner did not have a reasonable opportunity to contest the tax demand. The petitioner, a civil works contractor under GST enactments, was not informed about the proceedings leading to the order. The court directed the petitioner to remit 10% of the disputed tax demand within fifteen days and submit a reply to the show cause notice. The respondent is to provide a reasonable opportunity to the petitioner, including a personal hearing, and issue a fresh order within two months. Case W.P.No.9227 of 2024 is disposed of with no costs.
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