Non-Specification of Date and Time for Hearing in Two SCNs issued in a Gap of 4 Months: Madras HC sets aside GST S.73 Order [Read Order]
The Court noted that the petitioner had indeed deposited 10% of the disputed tax and had further remitted an additional sum of ₹2,51,301 via bank transfer. It clarified that since the petitioner had paid more than the required, they are entitled to deduct the excess amount from future payments
By Navasree A.M - On May 18, 2025 4:08 pm - 2 mins read
In a recent ruling, the Madras High Court has set aside an order passed under Section 73 of the Goods and Services Tax ( GST ) Act on the ground that the principles of natural justice were violated due to the absence of specific mention of date and time for personal hearing in two successive…
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