<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2023 (2) TMI 588 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=434073</link>
    <description>HC quashed the assessment order due to violation of natural justice principles under Section 75(4) of GST Act, 2017. The court found that no personal hearing was provided to the taxpayer before imposing a penalty of Rs. 8,88,584. The matter was remanded for fresh consideration, with directions to grant a personal hearing within twelve weeks, emphasizing the mandatory nature of procedural fairness in tax assessment proceedings.</description>
    <language>en-us</language>
    <pubDate>Mon, 13 Feb 2023 00:00:00 +0530</pubDate>
    <lastBuildDate>Mon, 14 Apr 2025 11:51:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=704835" rel="self" type="application/rss+xml"/>
    <item>
      <title>2023 (2) TMI 588 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=434073</link>
      <description>HC quashed the assessment order due to violation of natural justice principles under Section 75(4) of GST Act, 2017. The court found that no personal hearing was provided to the taxpayer before imposing a penalty of Rs. 8,88,584. The matter was remanded for fresh consideration, with directions to grant a personal hearing within twelve weeks, emphasizing the mandatory nature of procedural fairness in tax assessment proceedings.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Mon, 13 Feb 2023 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=434073</guid>
    </item>
  </channel>
</rss>