Madras HC Sets Aside GST Demand Order: Natural Justice Violation

Ogadram Vs Assistant Commissioner (ST) (Madras High Court) In a significant legal development, the Madras High Court recently addressed the case of Ogadram Vs Assistant Commissioner (ST), focusing on a GST demand order alleged to have violated principles of natural justice. The case revolves around an order dated 18.08.2023, wherein the petitioner contested the validity of proceedings citing non-receipt of a show cause notice. The petitioner, engaged in the sale of electrical and plumbing hardware under the composition scheme, filed regular returns but claimed ignorance of the notice uploaded ...