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Madras High Court Quashes GST Penalty for Lack of Hearing Opportunity
Case Law Details
- Case Name
- Laxmi Rolling and Strips Pvt. Ltd Vs State Tax Officer (Intelligence) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Laxmi Rolling and Strips Pvt. Ltd Vs State Tax Officer (Intelligence) (Madras High Court)
he Madras High Court has set aside a Goods and Services Tax (GST) order imposing a penalty on Laxmi Rolling and Strips Pvt. Ltd. for the assessment years 2017-18 to 2022-23. The court found that the impugned order, dated September 26, 2024, was passed without granting the taxpayer a mandatory personal hearing, thereby violating principles of natural justice.
The case arose after the State Tax Officer (Intelligence) issued a show cause notice to Laxmi Rolling and Strips Pvt. Ltd. on July 2...
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