GST order set aside as passed without granting personal hearing

Jakam Sekar Ranjith Vs Assistant Commissioner (ST) (FAC) (Madras High Court) Madras High Court held that passing of order under GST without granting opportunity of personal hearing is against the principles of natural justice. Accordingly, order is set aside and appeal is allowed. Facts- In respect of assessment year 2020-21, the petitioner made sales at Rs.1,66,30,418/-. However, the purchaser made outward supply to an extent of Rs.1,21,01,218/-and there was a difference in the turnover to an extent of Rs.45,29,200/-. The petitioner kept some stocks for the purpose of catering the needs of th...