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Madras HC quashes GST assessment order citing lack of personal hearing

Case Law Details

Case Name
Kandasamy Sivaprakash Vs Assistant Commissioner (ST) (Madras High Court)
Date of Judgement/Order
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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 sales figures. The petitioner...
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