2021 (7) TMI 120 - HC - GST

Validity of demand notice - HELD THAT - The e-mails issued by the respondent calling for payment of interest, one of which the petitioner has replied to. It would be appropriate for this conversation to continue and the respondents to hear the party to arrive at a proper reconciliation of the amount to be paid, if any - In fact, in the counter filed in February 20201, the respondent has quantified the interest demand from 10.11.2010 to 22.02.2018 at a figure of ₹ 24,40,546/- and the petitioner may file its reply to the respondent in regard to the quantification made. Petition disposed off.

Summary

The High Court of Madras heard a case regarding a petition to quash a notice of demand sent via electronic mail. The court advised the parties to continue their conversation to reconcile the amount to be paid as interest. The respondent quantified the interest demand from a specific period, and the petitioner was asked to reply to this quantification. The court decided not to intervene and disposed of the writ petition without any costs.