GST order unsustainable if not provide reasons for its findings: Madras HC

Elite Natural Private Limited Vs State Tax Officer (Madras High Court)

The case of Elite Natural Private Limited Vs State Tax Officer in the Madras High Court concerns three writ petitions against original assessment orders for the fiscal years 2019-2020, 2020-2021, and 2021-2022. These orders were challenged following the issuance of show cause notices on December 9, 2023, to which the petitioner responded on January 4, 2024, addressing four primary tax proposals. Despite a personal hearing, the petitioner felt aggrieved by the final orders issued by the respondent.

Petitioner’s Arguments

The petitioner, represented by their learned counsel, challenged the tax proposals under four specific categories:

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