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GST Assessment Order Issued without Personal Hearing Violates Natural Justice
Case Law Details
- Case Name
- K.R. Contractor Vs Deputy State Tax Officer - II (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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K.R. Contractor Vs Deputy State Tax Officer – II (Madras High Court)
Introduction: In a recent case before the Madras High Court, the issue of an assessment order passed without a personal hearing was brought into question. The court found that such actions violated principles of natural justice, leading to the order being squashed.
Detailed Analysis: The case, K.R. Contractor Vs Deputy State Tax Officer – II, involved a civil contractor registered under GST statutes. After scrutiny of the petitioner’s returns, a notice was issued alleging discrepancies. Despite the petitione...
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