Madras HC set-aside GST order for breach of natural justice & lack of personal hearing

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, violating Section 75(4) o...