Order passed without considering reply and granting opportunity of being heard is unsustainable: Madras HC

Raj Guru Vs Assistant Commissioner (ST)(FAC) (Madras High Court)

Madras High Court held that passing of order without considering the reply and without providing any opportunity of being heard is in violation of principles of natural justice and accordingly liable to be set aside.

Facts- Petitioner, vide the present petition, submits that while filing the monthly returns for March, 2018, they had wrongly claimed Input Tax Credit under the IGST Act and the said error was rectified by reversing the said ITC in the month of April, 2018. Thereafter, the annual r

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