Assessee should be granted opportunity of personal hearing


Last updated: 02 September 2024

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in Haarine Associates v. Assistant Commissioner (ST)(FAC) [Writ Petition No.15691 of 2024 and W.M.P.Nos.17100 to 17102 of 2024 dated June 24, 2024], set aside an assessment order because the order was issued without providing an opportunity to address the discrepancies. Consequently, the court agreed with the Assessee to remit 10% of the disputed tax demand within two weeks and allowed the submission of reply to the show cause notice ("the SCN").

Citation :
Writ Petition No.15691 of 2024 and W.M.P.Nos.17100 to 17102 of 2024 dated June 24, 2024

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Bimal Jain
Published in GST
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