Madras HC Upholds GST Assessment as Adequate Opportunity Was Granted After Remand

Sripavi Garments Vs Assistant Commissioner of CGST and Excise (Madras High Court) The writ petition challenged the assessment order dated 07.02.2025 passed for the assessment year 2018–2019. The petitioner stated that an earlier assessment order dated 31.08.2023 had been set aside by the Court in a previous writ petition and the matter was remanded for fresh consideration by order dated 29.07.2024. Pursuant to the remand, notice was issued and the petitioner participated in the proceedings. However, it was contended that due to financial crisis, the petitioner was unable to effectively pursu...