Personal Hearing Opportunity Mandatory before GST Order: Madras HC

A.H. Enterprises Vs Deputy Commercial Tax Officer (Madras High Court)

Introduction: In a significant judgment, the Madras High Court, in the case of A.H. Enterprises vs. Deputy Commercial Tax Officer [Writ Petition No. 35894 of 2023 dated January 04, 2024], emphasized the mandatory requirement of providing a personal hearing under Section 75 of the Tamil Nadu Goods and Service Tax Act, 2017 (TNGST Act) before passing a tax order. The Honâ

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