Madras High Court Sets Aside GST Order for Lack of Hearing

Candour Auto Components Represented by its Partner Mr. Kasinathan Ilaiyaraja Vs Deputy Commercial Tax Officer (Madras High Court) In the case of Candour Auto Components vs. Deputy Commercial Tax Officer, the Madras High Court addressed the issue of a GST order issued under Section 73 of the Tamil Nadu GST Act and CGST Act. The petitioner, represented by Mr. Kasinathan Ilaiyaraja, argued that the show cause notice was only uploaded on the GST portal and not physically served, leaving the petitioner unaware of the proceedings. The respondent raised a demand of ₹33,97,729 for excess input tax c...