GST Personal Hearing Notice sent through Registered Post: Madras HC orders to grant Hearing on 15% Pre-deposit [Read Order]

The respondent's counsel contended that reminders were sent to the petitioner via Registered Post with Acknowledgment Due (RPAD), which was received by the petitioner on June 1, 2023
GST - Goods and Services Tax - Madras High Court - Court orders - Registered Post - taxscan

The Madras High Court mandated that a personal hearing opportunity be granted concerning the 15% pre-deposit condition. This decision followed the court’s observation that the GST ( Goods and Services Tax ) department had sent the personal hearing notice via registered post. The court nullified the previous order, citing the absence of a hearing before…

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