GST Payer’s Defence Rejected Due to Non-submission of Documents, Personal Hearing Denied: Madras HC Mandates Hearing and Document Submission [Read Order]

The absence of a granted personal hearing despite an explicit request constitutes a breach of statutory provisions, warranting interference with the impugned order.
Taxpayers - Non-submission of Documents - Personal Hearing Denied - Madras HC - Hearing and Document Submission - TAXSCAN

The Madras High Court, in quashing the contested Goods and Services Tax (GST) Order, has directed the authorities to conduct a personal hearing and  document submission, which were previously denied despite being requested. The petitioner, a registered person under GST laws, received a show cause notice dated 23.08.2023, to which they replied on 06.12.2023. Subsequently,…

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