Breach of Natural Justice: Madras HC Sets Aside GST Demand & Bank Attachment Orders

Sundar Prabhu Deva Vs State Tax Officer (ST) (Madras High Court) In the case of Sundar Prabhu Deva vs State Tax Officer (ST), the Madras High Court addressed the issue of a GST assessment order challenged on grounds of violation of natural justice. The petitioner, engaged in the health insurance business, contested the order directing payment of tax and penalty and the subsequent attachment of his bank account. The main contention was that the petitioner was not properly served with a show cause notice, nor was he afforded a fair opportunity for a personal hearing. Although a show cause notice...