Lack of opportunity of personal hearing: Madras HC remanded matter

Pratyangira Logistics Vs State Tax Officer (Madras High Court) Writ petition was filed to challenge the impugned order and it was averred that order was passed in violation of natural justice. Petitioner is engaged in the business of supplying services for transport agency and is registered under the GST Act. During the examination of return for AY 2019-20, the following discrepancies were found: i) Discrepancy between GSTR 3B and GSTR 1 ii) Discrepancy between GSTR 3B and GSTR 2A iii) Under declaration of Ineligible IT It was submitted that notices and order was never served on the assessee b...