GST Order Invalid Without Opportunity to Respond & Hearing: Madras HC

Chellamani and Co Vs Deputy Commercial Tax Officer (Madras High Court) In the case of Chellamani and Co Vs Deputy Commercial Tax Officer, the Madras High Court quashed a GST assessment order due to the violation of the principles of natural justice. The petitioner, a company dealing in home appliances, failed to reply to show cause notices due to the medical condition of its partner, leading to the issuance of a tax demand order without a reply or personal hearing. The petitioner argued that they were not given a fair opportunity to present their case, as required by law. The court found that ...