GST Assessment Order Set Aside Due to Absence of Section 74 Personal Hearing

Kathiravan Vs Commissioner of State Tax (Madras High Court)

The writ petition challenged assessment orders dated 08.01.2024 and 29.04.2024 passed by the State Tax Officer, Woraiyur Assessment Circle, Tiruchirappalli, under Section 74 of the TNGST/CGST Act, 2017, for the assessment years 2017–18 and 2018–19. The orders demanded tax amounts of Rs.18,74,742/- and Rs.9,40,694/- respectively.

The petitioner contended that immediately upon receipt of the show cause notices, he submitted replies in person but did not upload them on the GST portal. The impugned assessment orders

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