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    <title>2023 (3) TMI 1265 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The AP HC set aside a GST assessment order imposing tax liability of Rs.56,95,19,461/- on grounds of violation of natural justice. The 75-year-old petitioner was denied adequate opportunity for personal hearing due to her age and ill health. The court directed the tax authority to provide fresh hearing and pass new assessment order after the petitioner deposits 50% of the tax component (Rs.23,79,26,090/-) within six weeks, without examining the merits of the case.</description>
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    <pubDate>Fri, 24 Mar 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=435879</link>
      <description>The AP HC set aside a GST assessment order imposing tax liability of Rs.56,95,19,461/- on grounds of violation of natural justice. The 75-year-old petitioner was denied adequate opportunity for personal hearing due to her age and ill health. The court directed the tax authority to provide fresh hearing and pass new assessment order after the petitioner deposits 50% of the tax component (Rs.23,79,26,090/-) within six weeks, without examining the merits of the case.</description>
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