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    <title>2023 (4) TMI 307 - MADRAS HIGH COURT</title>
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    <description>Detention and consequential GST orders were vitiated because the hearing held on the earlier notice under the Integrated Goods and Services Tax Act did not cover the revised Form GST MOV-07 notice issued the same day under the Central and State GST Acts. As no opportunity was given to answer the revised notice, the petitioner was not heard on the basis of the final orders, amounting to breach of natural justice. The Madras HC set aside the impugned orders and permitted the petitioner to appear, file a reply, and have the matter decided afresh.</description>
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    <pubDate>Mon, 03 Apr 2023 00:00:00 +0530</pubDate>
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      <title>2023 (4) TMI 307 - MADRAS HIGH COURT</title>
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      <description>Detention and consequential GST orders were vitiated because the hearing held on the earlier notice under the Integrated Goods and Services Tax Act did not cover the revised Form GST MOV-07 notice issued the same day under the Central and State GST Acts. As no opportunity was given to answer the revised notice, the petitioner was not heard on the basis of the final orders, amounting to breach of natural justice. The Madras HC set aside the impugned orders and permitted the petitioner to appear, file a reply, and have the matter decided afresh.</description>
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