Madras HC Quashes GST Order for Only One Hearing Instead of Four Under Section 75(5)

Krith Enterprises Vs State Tax Officer (FAC) (Madras High Court)

In the case of Krith Enterprises Vs. State Tax Officer (FAC), the Madras High Court addressed a Writ Petition seeking to quash the impugned order No.ZD331223281028O dated December 30, 2023, issued under Section 73 of the Central Goods and Services Tax (CGST) Act, 2017, and the corresponding Tamil Nadu Goods and Services Tax (TGST) Act for the fiscal year 2017-18. The petitioner contended that the order was passed without providing sufficient reasoning and that they were only given one opportunity for a person

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