Madras High Court Quashes GST Penalty for Lack of Hearing Opportunity

Laxmi Rolling and Strips Pvt. Ltd Vs State Tax Officer (Intelligence) (Madras High Court) he Madras High Court has set aside a Goods and Services Tax (GST) order imposing a penalty on Laxmi Rolling and Strips Pvt. Ltd. for the assessment years 2017-18 to 2022-23. The court found that the impugned order, dated September 26, 2024, was passed without granting the taxpayer a mandatory personal hearing, thereby violating principles of natural justice. The case arose after the State Tax Officer (Intelligence) issued a show cause notice to Laxmi Rolling and Strips Pvt. Ltd. on July 22, 2024. The comp...