Department cannot pass an order on dated personal hearing: Madras HC

SS Traders Vs Joint Commissioner (ST) (Intelligence) (Madras High Court) Summary: In SS Traders v. Joint Commissioner (ST) (Intelligence), the Madras High Court addressed procedural irregularities in a tax assessment dispute involving SS Traders, a steel products supplier. The court set aside an order imposing a substantial tax liability on SS Traders, which was issued immediately following the final hearing on April 12, 2021. The petitioner contended that the order, spanning 105 pages, was issued on the same day as the hearing, making it technically improbable that the arguments presented wer...