Tvl. Zen Machine Tools Vs State Tax Officer (Madras High Court)
The Madras High Court set aside a GST order against Tvl. Zen Machine Tools, issued on 20.07.2023, due to the absence of a personal hearing, which violated principles of natural justice. The petitioner was unaware of notices uploaded on the GST portal, leading to a failure to respond in time. The respondent admitted that no opportunity for a personal hearing was provided before issuing the order. The court remanded the case back to the tax authorities for fresh consideration, with the condition that the petitioner pays 10% of the disputed amount within two weeks. The court instructed the petitioner to submit their objections and necessary documents within two weeks after payment. The authorities were directed to provide a personal hearing before passing a new order. Additionally, the court lifted the bank account attachment issued on 15.02.2024, ordering its release by the respondent within two weeks of receiving the court’s order. The writ petition was disposed of without costs, and all related miscellaneous petitions were closed.
Cash was argued by Advocate Rupesh Sharma for Petitioner
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This writ petition has been filed challenging the impugned proceedings dated 20.07.2023 passed by the 1st respondent.
