GST: Non-Attendance at Personal Hearing Doesn’t Invalidate Reply

Tokyo Zairyo (India) Private Limited Vs Assistant Commissioner (Madras High Court) Reply cannot be disregarded merely for non attendance of  personal hearing by petitioner    The case of Tokyo Zairyo (India) Pvt Ltd vs Assistant Commissioner revolves around the challenge against an assessment order dated 29.12.2023, citing the disregard of the petitioner’s reply. Following an audit under applicable GST enactments, a show cause notice was issued on 30.09.2023, to which the petitioner responded on 28.11.2023. However, the impugned order was issued on 29.12.2023, prompting the petitioner...