Madras HC Sets Aside GST Order for Natural Justice Violation

Kayram Builders Vs Deputy state Tax Officer-I (Madras High Court) Kayram Builders Vs Deputy State Tax Officer-I dealt with a challenge by the petitioner against an assessment order issued under the GST Act for the financial year 2019-2020. The petitioner contended that the order, dated August 20, 2024, was passed without issuing proper notices or conducting a personal hearing. Notices were uploaded only on the GST portal under the “Additional Notices” tab, which the petitioner claimed they did not access. The case highlighted procedural lapses and invoked principles of natural just...