https://www.taxtmi.com/caselaws?id=757425 Revision petitions filed within the time earlier permitted under Section 54 of the TNGST Act, 2006 could not be rejected as time-barred when the petitioner was not heard. An order passed without giving an opportunity of hearing violated the audi alteram partem rule, and that procedural breach rendered the limitation-based rejection unsustainable. The Madras HC held that the impugned orders were illegal and liable to be set aside. en-us Thu, 23 May 2024 00:00:00 +0530 Thu, 08 May 2025 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757425 Revision petitions filed within the time earlier permitted under Section 54 of the TNGST Act, 2006 could not be rejected as time-barred when the petitioner was not heard. An order passed without giving an opportunity of hearing violated the audi alteram partem rule, and that procedural breach rendered the limitation-based rejection unsustainable. The Madras HC held that the impugned orders were illegal and liable to be set aside. Case-Laws GST Thu, 23 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757425