Granting short period of time for filing reply violates the legal right of assessee


Last updated: 07 November 2023

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case M/s Health and Allied Insurance Company Ltd. v. the Commissioner of State Tax, Chennai [W.P. No. 30494 of 2023 dated October 20, 2023] allowed the writ petition and held that, the granting short period of time to file reply would not amount to the fair opportunity of hearing to assessee, as the contravention of the said principle would lead to the violation of the legal right of the assessee to defend during the adjudication proceeding. 

Citation :
W.P. No. 30494 of 2023 dated October 20, 2023

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Bimal Jain
Published in GST
Views : 195

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