GST: Assessment order passed without supplying third party evidence relied on: Set aside by Madras HC for violation of principles of natural justice

Sri Muniappa Steels Vs Assistant Commissioner (Madras High Court)

GST: Assessment order passed without supplying the third party evidence relied on: Set aside by the Madras HC on grounds of violation of principles of natural justice.

An assessment order passed under the GST laws, based on a statement given by a third party dealer for which the assessee has no access is totally unsustainable before law since it is passed in gross violation of the principles of natural justice, is the ratio laid down by the Hon’ble High Court of Madras in Sri Muniappa Steels Vs. The Assistant Commissioner (ST) Singanallur North Circle, Coimbatore (No.- W.P. No.10489 of 2019 And WMP No.11086 of 2019 dated: 27.04.2021)

Facts of the case

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