Inadequate Hearing Violates Section 75(4) of CGST Act 2017: Order Unsustainable

M. Kandasamy Vs Deputy State Tax Officer-2 (Madras High Court) In a recent judgment, the Madras High Court addressed the case of M. Kandasamy versus Deputy State Tax Officer-2, wherein an assessment order dated 30.12.2023 came under scrutiny. The petitioner, M. Kandasamy, is the son of the late Kandappagounder Muthu, a registered individual under the GST enactments, engaged in the trading of processed turmeric. The proceedings in question were initiated against Muthu in relation to the assessment period 2017-18. However, owing to his demise, the petitioner responded to the show cause notice on...