Personal Hearing Mandatory Before Adverse GST Order: Madras HC

Tvl. Sri Vinayaga Tiles & Granites Vs Deputy State Tax Officer (ST) (Madras High Court)

Madras High Court has quashed a tax assessment order issued to Tvl. Sri Vinayaga Tiles & Granites, citing a violation of natural justice principles. The court ruled that the petitioner was not afforded a proper opportunity to be heard before the Deputy State Tax Officer (ST) issued the order.

The case, Tvl.Sri Vinayaga Tiles & Granites Vs Deputy State Tax Officer (ST), challenged an order in Form GST DRC-07 dated December 29, 2023, for the assessment pe

Please become a Premium member. If you are already a Premium member, login here to access the full content.