GST Order in Violation of Natural Justice: Madras HC Orders Reconsideration

Tvl. Agam Shri Coco Products Vs Office of the Assistant Commissioner (ST) (Madras High Court)

In the case of Tvl. Agam Shri Coco Products vs. Office of the Assistant Commissioner (ST), the Madras High Court addressed a writ petition challenging an order dated April 18, 2023, related to the assessment year 2018-19. The petitioner contended that the order was issued without a personal hearing and incorrectly applied Section 74 of the GST Act, which is not suitable for genuine errors or inadvertent omissions. The Court found that the order violated Please become a Premium member. If you are already a Premium member, login here to access the full content.