HC Sets Aside Order Denying Personal Hearing under Section 75(4) of CGST Act

Prosign Communications Vs Deputy State Tax Officer II (Madras High Court)

The recent judgment by the Madras High Court in the case of Prosign Communications Vs Deputy State Tax Officer II has stirred discussions in the legal arena. The court’s decision to set aside GST assessment orders for the assessment periods 2017-18 and 2018-19 has significant implications, particularly regarding the principles of natural justice.

The crux of the matter lies in the alleged breach of natural justice principles, specifically concerning the denial of a personal hearing to the petitio

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