GST Order Set Aside Due to Lack of Personal Hearing & Natural Justice Violation

Mataji Hardware Vs Deputy State Tax Officer (Madras High Court)

The Madras High Court has intervened in a GST assessment case, ordering a remand for fresh consideration due to the belated upload of a show cause notice on the GST portal. The case involved Mataji Hardware, who challenged an assessment order issued by the Deputy State Tax Officer, claiming they were unaware of the initial notice due to its delayed posting and their hospitalization.

The petitioner argued that the assessment order, which demanded tax, interest, and penalties for the assessment year 2022-2023, was

Please become a Premium member. If you are already a Premium member, login here to access the full content.