The lack of opportunity for the petitioner to defend their case constituted a clear violation of the principles of natural justice.
In a recent ruling, the Madras High Court viewed that no order can be passed without providing sufficient opportunity to the assessee. It set aside the GST ( Goods and Services Tax ) demand order and the attachment order on 10% pre-deposit. Justice Krishan Ramasamy noted that all notices were only available under “Additional Notices/Orders,”…
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