Madras HC Sets Aside GST Assessment Passed a Day Before Hearing

Tvl. Shri Bharathi Weaves Vs Commercial Tax Officer (Madras High Court) Order passed just a day before personal hearing date was clear violation of natural justice and same was set aside Conclusion: Premature issuance of the order nullified the opportunity for the taxpayer to present its defense and documents, which was fundamental to fair adjudication. Therefore, the impugned order was set aside and the department was directed to re-adjudicate the matter. Held: Assessee was issued show cause notice for incorrect tax liability in the assessee’s annual return for AY 2020-21. Assessee sought a...