Madras HC Quashes GST Appellate Orders for Denial of Hearing

Tvl. Arokya Enterprises Vs Deputy Commissioner (ST) (Madras High Court) Tvl. Arokya Enterprises (“Petitioner”) filed writ petitions before the Madras High Court challenging orders passed by the Deputy Commissioner (ST), acting as the Appellate Authority, dated 29.11.2023 and 30.11.2023, for assessment years 2018–2019 and 2017–2018, respectively. The petitioner contended that the impugned orders were passed without affording an opportunity of being heard. On the scheduled hearing date, 29.11.2023, the petitioner sought an adjournment, but the Appellate Commissioner proceeded to pass the...