Madras HC quashes GST Order Due to Denied Hearing; Orders 10% Tax Deposit for Reassessment

Tvl. P. Rajesekaran Vs State Tax Officer (Roving Squad-II) (Madras High Court)

Madras High Court set aside the impugned GST assessment order against Tvl. P. Rajasekaran, a contractor with the Tamil Nadu Power Generation and Distribution Corporation Limited, citing a violation of natural justice. The dispute arose from a surprise inspection under Section 167 of the Tamil Nadu Goods and Services Tax Act, 2017, which revealed discrepancies in outward supply figures and input tax credit claims. The petitioner received multiple notices, including a show cause notice and personal hearing

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