Assessing Authority Must Address Objections; GST Order Exceeding SCN is Void: Madras HC

National Contracting Company Limited Vs Assistant Commissioner (ST) (Madras High Court) In National Contracting Company Limited vs Assistant Commissioner (ST), the Madras High Court addressed a writ petition challenging an assessment order under the CGST Act, 2017. The petitioner argued that the order exceeded the scope of the Show Cause Notice (SCN) and ignored objections submitted in response. The dispute centered on discrepancies in TDS deductions for works contracts with government departments. Specifically, the petitioner contended that TDS for supplies made in FY 2018-19 was deducted onl...