Tvl Ashta Gold Vs State Tax Officer (Madras High Court)
Madras High Court has intervened in a dispute between Tvl Ashta Gold and the State Tax Officer, ruling that the Goods and Services Tax (GST) Department must provide reasonable time extensions for assessees to submit additional documents when such requests are made. The judgment, delivered recently, underscores the importance of adhering to principles of natural justice in tax assessment proceedings.
The case, Tvl Ashta Gold Vs State Tax Officer, arose from an assessment order dated February 22, 2025, a subsequent rejection order from March 3, 2025, and a demand notice issued on May 27, 2025. The petitioner, Tvl Ashta Gold, challenged these orders, contending that they were passed without adequate opportunity to present their full case.
According to the petitioner’s counsel, the chronology of events began with a show cause notice issued on October 19, 2022. This was followed by a notice for personal hearing on January 21, 2025. While Tvl Ashta Gold submitted an initial reply on January 27, 2025, they subsequently sought an extension of time to file additional supporting documents via a letter dated February 19, 2025. The core of the petitioner’s grievance was that this request for extension was disregarded, and the impugned assessment order was passed just three days later, on February 22, 2025, without granting the sought-after time. Furthermore, the petitioner alleged that no personal hearing was afforded prior to the final order, constituting a clear violation of natural justice. They appealed to the High Court for another chance to present their evidence.
