Approaching court without allowing department to consider defence reply and afford hearing is not in accordance with law

S.Kaja Mohideen Vs Commissioner of GST & Central Excise (Madras High court) Approaching court without allowing department to consider defence reply and afford hearing is not in accordance with law Madras High Court held that approaching court directly against the impugned notice without allowing department to consider the defence reply and providing opportunity of hearing is not in accordance with law. Accordingly, court directed petitioner to appear for personal hearing before respondent. Facts- Based on the alleged wrong availing of Input Tax Credit, the respondents have issued the impug...