Madras HC Sets Aside GST Assessment as Ex Parte Order Denied Effective Opportunity

Sunshine International Agri Tech Vs Deputy Commissioner (ST) (Madras High Court) The petitioner challenged assessment orders dated 13.12.2023 and 14.11.2024 passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. The assessment proceedings arose from a show cause notice dated 23.12.2023 issued after several discrepancies were noticed by the authorities. According to the respondents, the petitioner sought time to file a reply through Form DRC-06 and was granted three opportunities for personal hearing. However, no reply was filed within the stipulated time, and the petitione...