Madras High Court held that section 16(5) of the GST Act should be considered while disallowing Input Tax Credit clam beyond period prescribed under section 16(4) of the GST Act. Thus, directed to re-do assessment.
Madras High Court directed petitioner to deposit 10% of the disputed tax amount in case of ex-parte order passed. In case the amount is paid, the order of assessment shall be treated as show cause notice and the petitioner shall submit its objections.
The Madras High Court held that an order issued without notice violates natural justice in the case of Tvl. Spark Bio Gas Pvt. Ltd. v. State Tax Officer (FAC).
Madras High Court sets aside GST assessment order for L&T Finance citing lack of personal hearing and directs reconsideration with proper opportunity to present evidence.
Madras High Court sets aside property tax order citing violation of natural justice and non-compliance with Tamil Nadu Government Order on tax increase factors.
Subsequently, a Show Cause Notice was issued to the petitioner in Form DRC-01 on 31.10.2023. A personal hearing was offered on 15.11.2023. However, the petitioner had neither filed its reply nor availed the opportunity for a personal hearing.
Madras HC condones 78-day delay in GST appeal and directs the Appellate authority to decide on merits after considering petitioner’s circumstances.
Madras High Court held that ex-parte order passed under Section 73 of the Central Goods and Services Tax Act without affording adequate opportunity of being heard is in violation of principles of natural justice. Accordingly, order set aside.
Madras High Court held that proviso 3 to section 161 of the CGST Act provides that it is mandatory to grant an opportunity of being heard if rectification order is detrimental to the interest of assessee.
Madras HC quashes order for GST assessment, stating no opportunity was given to reply to Show Cause Notice, violating natural justice principles.
