Personal Hearing Mandatory for Proposed Adverse Tax Orders: Madras HC

Vaduvambikai Enterprises Vs State Tax Officer (Madras High Court)

In a significant ruling, the Madras High Court addressed the procedural lapses in the case of Vaduvambikai Enterprises versus the State Tax Officer. The court emphasized the importance of offering a personal hearing under Section 75(4) of the GST Act before issuing an adverse order.

The case centers around an order issued on December 30, 2023, which Vaduvambikai Enterprises challenged on the grounds of not being granted a personal hearing. Vaduvambikai Enterprises, a partnership firm initially represented by M

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