This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Personal Hearing Mandatory for Adverse GST Orders: Madras HC
Case Law Details
- Case Name
- J-Lin Constructions Vs Assistant Commissioner (ST) (FAC) ( Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
J-Lin Constructions Vs Assistant Commissioner (ST) (FAC) ( Madras High Court)
In a recent judgment, the Madras High Court addressed the necessity of personal hearings under GST laws, emphasizing their mandatory nature even in cases where adverse orders are contemplated without explicit request from the taxpayer.
The case involved J-Lin Constructions, a business engaged in civil work contracts, contesting orders and rectification petitions issued by tax authorities. The primary contention was the denial of a personal hearing during the issuance of orders in original and subsequent rectification...
