Madras HC quashes GST assessment order citing lack of personal hearing

Kandasamy Sivaprakash Vs Assistant Commissioner (ST) (Madras High Court)

In the case of Kandasamy Sivaprakash Vs Assistant Commissioner (ST), the Madras High Court addressed a writ petition seeking to quash an assessment order and related communication issued by the Assistant Commissioner. The petitioner, a retailer, had previously filed tax returns for the financial year 2018-2019. However, he received a show cause notice alleging discrepancies between various GST filings and demanding a payment of over ₹75 lakh, claiming this was due to differences in reported

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