Madras HC Sets Aside GST Section 73 Order for No Hearing Date/Time in SCNs

M. S. Distributors Vs Office of The Commercial Tax Officer (Madras High Court) In a significant ruling, the High Court has set aside an order issued by tax authorities against a petitioner, citing a clear violation of the principles of natural justice. The decision underscores the judiciary’s insistence on due process in tax adjudication, particularly the right to be heard. The case, heard by the High Court, involved a petitioner who challenged an order issued under Section 73 of the relevant Act. Mr. P. Pranav Jain, learned counsel for the petitioner, argued that the respondents – the...