Case Law Details
Case Name : Suriya Cement Agency Vs State Tax Officer (ST) (Madras High Court)
Appeal Number : W.P.(MD) No. 7338 of 2024
Date of Judgement/Order : 21/11/2024
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Suriya Cement Agency Vs State Tax Officer (ST) (Madras High Court)
Madras High Court held that proviso 3 to section 161 of the CGST Act provides that it is mandatory to grant an opportunity of being heard if rectification order is detrimental to the interest of assessee.
Facts- The challenge in the Writ Petition
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