Madras HC Quashes GST Order Over Wrong Entity Name

Tvl. Gopal Vinod Granites Vs State Tax Officer (FAC) (Madras High Court) In a recent ruling, the Madras High Court has set aside a Goods and Services Tax (GST) assessment order issued against Tvl. Gopal Vinod Granites, citing a fundamental error where the final order was passed in the name of an incorrect entity, M/s. Balaji Granites Industries, despite the show cause notice being correctly addressed and bearing the petitioner’s GST Identification Number (GSTIN). The decision underscores the critical importance of procedural accuracy and adherence to principles of natural justice in tax ...