Section 74 GST Demand Set Aside as Turnover Appeared Below Registration Threshold

Abirami Agro Agencies Vs State Tax Officer (Madras High Court) Section 74 Demand Set Aside Where Turnover Appears Prima Facie Below GST Registration Threshold and Opportunity of Hearing Denied: Madras High Court The Madras High Court in M/s. Abirami Agro Agencies v. The State Tax Officer & Ors. set aside a demand order issued under Section 74 of the Central Goods and Services Tax Act, 2017 after observing that the assessee was denied an opportunity of personal hearing and that the turnover recorded by the GST authorities appeared prima facie to be below the statutory threshold for GST regi...