GST: Personal Hearing Obligation exists despite petitioner’s Failure to Request

Sathya Furniture Vs Deputy State Tax Officer-1 (Madras High Court) In the legal battle of Sathya Furniture Vs Deputy State Tax Officer-1, the Madras High Court rendered a crucial judgment regarding GST payer rights. Despite procedural lapses on the GST portal, the court upheld the petitioner’s entitlement to a personal hearing. The crux of the matter revolved around the petitioner’s failure to secure a personal hearing before the issuance of an order dated 30.12.2023. Despite timely responses and a clear request for a personal hearing, the petitioner’s plea fell on deaf ears....