Natural Justice Breach: HC Quashes GST Order, Lifts Bank Attachment, Orders Fresh Hearing

M.S. Distributors Vs Office of Assistant Commissioner (State Taxes) (Madras High Court)

Madras High Court has intervened in a tax dispute, setting aside demand and penalty orders issued by the tax authorities against a petitioner for the Assessment Year 2019-20. The court’s decision hinged on the principles of natural justice, specifically the absence of a personal hearing and the method by which initial notices were communicated.

The petitioner approached the High Court challenging an order dated April 5, 2024, and a subsequent order dated August 19, 2024, which deman

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