Failure to Respond Due to Genuine Reason; Court Sets Aside Order for Violation of Natural Justice

Tvl. B. S. Construction Vs State Tax Officer (Madras High Court) Madras High Court held that order passed in violation of principles of natural justice since failure to respond to notice was due to the impression that response cannot be filed as GST registration is cancelled. Facts- Petitioner submits that the respondent issued an ASMT-10 notice dated 03.07.2023, indicating a mismatch between the amounts in FORM 26AS and FORM GSTR-1, which comes to Rs.69 lakhs. This was followed by a show cause notice in FORM DRC-01, dated 15.09.2023. The petitioner was given a month’s time to respond to...