GST Order Set Aside: Hearing was Denied, Remanded with 10% Deposit

Tvl. S S Enterprises Electricals Vs State Tax Officer (Madras High Court)

In a recent judgment, the Madras High Court overturned an GST assessment order against Tvl. S S Enterprises Electricals due to the absence of a personal hearing, citing a violation of natural justice principles. The petitioner, engaged in works contract and electrical equipment sales, contested discrepancies highlighted during an inspection. Despite filing responses, the order was issued without allowing sufficient opportunity to present evidence. The court referenced precedent

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