GST Notice Invalid if Assessee Given 2-Hour Window for Personal Hearing: Madras HC

Brakes India Private Limited Vs Assistant Commissioner (ST) (Madras High Court)

Introduction: This article examines the case of Brakes India Private Limited vs. Assistant Commissioner (ST), where the Madras High Court, in an order dated 30.10.2023, deemed a GST notice invalid. The petitioner asserted that a show cause notice fixing a personal hearing within two hours of receiving the email deprived them of a reasonable opportunity to present relevant documents and explanations.

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