Order set aside as passed without considering reply and without personal hearing: Madras HC

GK Industries Vs Deputy State Tax Officer (Madras High Court) Madras High Court held that finalizing of assessment without considering reply and in absence of personal hearing is against the principles of natural justice. Accordingly, order set aside. Facts- The respondent issued a show cause notice on 27.12.2023 vide the common portal under “View Additional Notices/Orders.” A reminder notice was later issued on 04.2024, for which the petitioner filed a reply in FORM GST DRC-06 on the same day. However, without considering this reply, the respondent passed the impugned order on 26....