Ex-parte order passed without affording adequate opportunity of being heard untenable: Madras HC

Aadhi Cars Private Limited Vs Assistant Commissioner (ST) (FAC) (Madras High Court) Madras High Court held that ex-parte order passed under Section 73 of the Central Goods and Services Tax Act without affording adequate opportunity of being heard is in violation of principles of natural justice. Accordingly, order set aside. Facts- The respondent initially issued a DRC-01 notice dated 27.12.2021, followed by a Show Cause Notice in Form GST DRC-01 dated 15.07.2022, citing short payment of tax upon comparing GSTR-9 and GSTR-3B, irregularity in reporting transactions attracting TDS, short payment...