No Section 75(4) Hearing: Madras HC Quashes GST Order

Roop Rajat Exports Vs Assistant Commissioner (Madras High Court)

Madras High Court has delivered a significant ruling, setting aside an assessment order and a subsequent demand notice issued by the Assistant Commissioner against M/s. Roop Rajat Exports. The decision, handed down in a writ petition, emphasizes the critical importance of procedural fairness and the mandatory provision of a personal hearing before any adverse orders are passed against an assessee, particularly as stipulated under Section 75(4) of the Goods and Services Tax (GST) Act, 2017. This judgment serves as a re

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