Tax liability under Section 79 sustains where services were rendered but payment was not received
Last updated: 11 December 2025
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in Sudhan VFX v. Superintendent, Range-IV, Valasaravakkam Division, Chennai [W.P.No.41761 of 2025 dated November 03, 2025] quashed the final demand and intimation notice raised under Form GST DRC-01D by the adjudicating authorities under Section 79 of the Tamil Nadu Goods and Services Tax Act, 2017 ("the TNGST Act").
Citation :
W.P.No.41761 of 2025 dated November 03, 2025
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Bimal Jain
Published in GST
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