GST Assessment Set Aside as Order Passed Without Hearing: Madras HC Directs Fresh Order

NNV Enterprises Vs Deputy State Tax Officer-I (Madras High Court) The writ petition challenged an assessment order dated 31.05.2023, whereby the proposal in the show cause notice (Form GST DRC-01 dated 24.01.2023) for the tax period 2021–22 was confirmed due to non-submission of a reply by the petitioner. The impugned order confirmed tax and penalty demands aggregating to ₹9,43,952, comprising ₹4,71,976 each under SGST and CGST, with no amount initially paid. It was noted that the entire disputed tax and penalty had subsequently been recovered from the petitioner’s Electronic Liability...