GST: HC sets aside Assessment Order violating Natural Justice Principle

EPMS Property Services Private Limited Vs State Tax Officer (Madras High Court)

HC held that orders of assessment suffer from violation of principles of natural justice. The exchange of correspondence between the parties establishes that the petitioner was co­operating with the proceedings for assessment. This, and the request contained in letter dated 10.09.2019, lead HC to the conclusion that the petitioner should be afforded an effective opportunity of hearing and has been denied the same prior to passing of the orders i

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