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Case Law Details

Case Name : M. B. Travels Vs Assistant Commissioner (ST) (Madras High Court)
Related Assessment Year : 2017-18
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M. B. Travels Vs Assistant Commissioner (ST) (Madras High Court)

In the case of M. B. Travels v. Assistant Commissioner (ST), the Madras High Court addressed the challenge against an order dated 20th November 2023 primarily on the grounds of denial of a personal hearing. The petitioner contended that they were unaware of the proceedings leading to the impugned order because the notice and order were uploaded solely on the GST portal, without communication through other prescribed modes under Section 169 of the GST enactments.

The petitioner’s counsel highlighted severa

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