HC set-aside GST order for Violation of Natural Justice/Lack of Opportunity

Tvl. Fashion Square Vs Assistant Commissioner (ST) (Madras High Court) In Tvl. Fashion Square vs. Assistant Commissioner (ST), the Madras High Court annulled a GST attachment order dated April 15, 2024, due to procedural shortcomings. The petitioner argued that the respondent had only communicated through a web portal, failing to provide personal notice as required under Section 169 of the GST Act. This lapse prevented the petitioner from responding effectively and participating in a personal hearing, thus breaching natural justice principles. The Court agreed, highlighting that notices should...