GST Assessment Order cannot be passed by investigating officer: Madras HC

Tvl. Popular Mega Motors (India) Private Limited Vs Union of India (Madras High Court) Introduction: This article delves into a legal case involving a State Tax Officer in Chennai issuing a show cause notice after an inspection. The taxpayer raised objections, alleging bias as the investigating officer proceeded with the adjudication. The matter reached the Madras High Court, challenging the violation of principles of natural justice. Detailed Analysis: 1. Background of Inspection and Show Cause Notice: The State Tax Officer, after an inspection, issued a show cause notice on 29.01.2024, leadi...