No Personal Hearing granted on Declaration of Output Tax and Excess ITC Allegations: Madras HC sets aside GST Demand Order [Read Order]

The bench found that the impugned order cannot be sustained on account of an infraction of a mandatory statutory prescription
GST - Tax - Madras High Court - State tax officer - STO - Output tax - Input tax - TAXSCAN

The Madras High Court set aside a demand order issued by the State Tax Officer ( STO ) due to the department’s failure to provide a personal hearing on allegations of under-declaration of output tax and excess claim of Input Tax Credit ( ITC ). The writ petition, filed by Sri Vijayalakshmi Supplyer, challenged the…

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