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Breach of natural justice principles: Madras HC Sets Aside GST Order
Case Law Details
- Case Name
- Sree Manoj International Vs Deputy State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Sree Manoj International Vs Deputy State Tax Officer (Madras High Court)
Madras High Court set aside the original GST order dated March 1, 2024, against Manoj International, citing a breach of natural justice principles. The petitioner claimed unawareness of the proceedings as the notices and orders were uploaded only on the GST portal without any alternative communication. The case revolved around a tax discrepancy between the petitioner’s GSTR-3B returns and the auto-populated GSTR-2A, specifically regarding the IGST paid on imports. The petitioner argued that the IGST component was overlo...
