Case Law Details
Case Name : Tvl. Zen Machine Tools Vs State Tax Officer – I (Madras High Court)
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All High Courts Madras High Court
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Tvl. Zen Machine Tools Vs State Tax Officer (Madras High Court)
The Madras High Court set aside a GST order against Tvl. Zen Machine Tools, issued on 20.07.2023, due to the absence of a personal hearing, which violated principles of natural justice. The petitioner was unaware of notices uploaded on the GST portal, leading to a failure to respond in time. The respondent admitted that no opportunity for a personal hearing was provided before issuing the order. The court remanded the case back to the tax authorities for fresh consideration, with the condition that the petitioner pays
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