Madras HC Sets Aside GST Demand Without Opportunity of Being Heard

M.B.M. Steels Vs Assistant Commissioner (ST) (Madras High Court) M.B.M. Steels, a hardware dealer, filed a writ petition challenging a GST demand and penalty issued by the Assistant Commissioner (ST). The petitioner argued that they were not given an opportunity to be heard and that the supplier in question was an existent firm with GST registration. The petitioner pointed out that the supplier, Sun Steels, is registered under GST and had paid tax for the supply made to them, disproving the claim of non-existence. The petitioner’s lack of opportunity to present documents during the inves...