Madras High Court Upholds Right to Opportunity in Tax Dispute under GST

Tvl. Devi Vs Deputy State Tax Officer (Madras High Court)

The case of Tvl. Devi versus Deputy State Tax Officer-1 before the Madras High Court revolves around an order dated 04.08.2023, which is contested by the petitioner on the grounds of denial of a reasonable opportunity. The petitioner, engaged in the business of dealing in construction material, received a show cause notice dated 06.2023, to which they replied on 25.07.2023, stating that a commercial vehicle was purchased.

The petitioner’s argument hinges on the assertion that the commercial vehicle, a tipper lor

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