Failure to Grant Personal Hearing Invalidates GST Order: Madras HC

Tvl. M.S. Enterprises Vs State Tax Officer (Madras High Court) The case of Tvl. M.S. Enterprises Vs State Tax Officer before the Madras High Court underscores the significance of providing a personal hearing upon request in assessment proceedings under GST enactments. This article delves into the details of the case, highlighting the implications of the court’s ruling. Analysis: The petitioner, a registered entity under GST laws, challenged an assessment order on the grounds of denial of a personal hearing despite an explicit request. The petitioner had duly responded to the defects rais...