Madras HC Sets Aside GST Order Passed Without Considering Reply

Tvl.Saraswathi Traders Vs State Tax Officer (Madras High Court) Madras High Court has set aside a Goods and Services Tax (GST) order, ruling that tax authorities must consider a taxpayer’s reply to a show cause notice, even if the submission is made beyond the stipulated deadline. The decision, delivered in the case of Tvl. Saraswathi Traders versus the State Tax Officer, underscores the fundamental importance of natural justice in assessment proceedings. Background of the Case Tvl. Saraswathi Traders had received a show cause notice from the State Tax Officer on March 28, 2025, with an ...