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Case Law Details

Case Name : AMZ International Vs State Tax Officer (Madras High Court)
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AMZ International Vs State Tax Officer (Madras High Court)

In AMZ International Vs State Tax Officer, the Madras High Court set aside a GST assessment order dated 22nd September 2023, citing breaches of natural justice and procedural lapses. The petitioner, AMZ International, challenged the order on the grounds that their reply to a show cause notice, which included crucial documents like bank reconciliation statements and a Chartered Accountant’s certificate, was not considered by the tax authorities. Moreover, the petitioner was not granted a personal hearing, viol

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