Alleged Failure by GST Auditor: HC Grants Opportunity to Contest Tax Demand  

S M J Marble & Granite Vs Assistant Commissioner (ST) (Madras High Court) The case of S M J Marble & Granite Vs Assistant Commissioner (ST) at the Madras High Court revolves around alleged breaches of natural justice in a tax dispute. An order dated 28.12.2023 is contested, citing failure to inform proceedings by the GST auditor. This article examines the intricacies of the case and the court’s decision. The petitioner, a dealer of marbles and granites, was subjected to an audit resulting in the issuance of a show cause notice. Central to the petitioner’s argument is the cl...