Case Law Details
Case Name : A.H. Enterprises Vs Deputy Commercial Tax Officer (Madras High Court)
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All High Courts Madras High Court
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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 Hon’ble Madras High Court held that it is mandatory to provide the personal hearing under Section 75 of the Tamil Nadu Goods and Service Tax Act, 2017 (“the T...
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