Failure to provide personal hearing: Madras HC quashes GST Assessment Order 

P.R.Papers Vs Deputy State Tax Officer (Madras High Court) The crux of the issue lies in the failure of the tax authority to provide ample opportunity for the petitioner to present their case. Despite receiving show cause notices, the petitioner claimed they couldn’t attend due to health reasons, particularly cancer. However, even when the petitioner finally appeared for a hearing, the concerned officer was absent. This led to the passing of the assessment orders without granting the petitioner a fair chance to defend themselves. The petitioner subsequently submitted a representation req...