Madras HC Quashes GST Assessment Orders for breach of natural justice

Murugesan Jayalakshmi Vs State Tax Officer (Madras High Court) Introduction: In a notable judgment by the Madras High Court, the case of Murugesan Jayalakshmi Vs State Tax Officer has brought to light significant procedural concerns within the Goods and Services Tax (GST) framework. This case revolves around the challenge of three separate assessment orders by the proprietrix of M/s. Jayalakshmi Agencies, engaged in the supply of steel and construction materials, on grounds of breach of principles of natural justice. Detailed Analysis Background of the Case: The petitioner, unaware of the noti...