https://www.taxtmi.com/caselaws?id=751329 The Madras HC set aside GST assessment orders due to violation of natural justice principles. The petitioner was not provided opportunity for personal hearing after receiving Form DRC-01 notice dated 29.09.2023, and their reply dated 10.10.2023 was not considered by authorities. Despite inspection based on Indiamart.com advertisement, no finished goods were found in petitioner's premises as claimed by respondent. The court remanded the matter back to authorities for fresh consideration with proper adherence to natural justice. Petition allowed by way of remand. en-us Tue, 13 Feb 2024 00:00:00 +0530 Wed, 30 Apr 2025 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751329 The Madras HC set aside GST assessment orders due to violation of natural justice principles. The petitioner was not provided opportunity for personal hearing after receiving Form DRC-01 notice dated 29.09.2023, and their reply dated 10.10.2023 was not considered by authorities. Despite inspection based on Indiamart.com advertisement, no finished goods were found in petitioner's premises as claimed by respondent. The court remanded the matter back to authorities for fresh consideration with proper adherence to natural justice. Petition allowed by way of remand. Case-Laws GST Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751329