Madras HC Sets Aside GST Order Over Newly Raised Issues Without Hearing

Tvl Jai Nidhi Automation Vs State Tax Officer (Madras High Court) Madras High Court has quashed an assessment order issued by the State Tax Officer against Tvl Jai Nidhi Automation, ruling that the inclusion of new issues in the final order without providing prior notice or an opportunity for a hearing constitutes a clear violation of the principles of natural justice. The court has remanded the matter back to the tax authorities for fresh consideration. The case revolved around a Goods and Services Tax (GST) assessment for Tvl Jai Nidhi Automation. Initially, a show cause notice (DRC-01) was ...