https://www.taxtmi.com/caselaws?id=758562 The Madras HC set aside the assessment order for denial of a reasonable opportunity, noting that the petitioner's reply was on record but supporting documents had not been uploaded. Although the petitioner later produced the invoice and contended that purchase of the commercial vehicle was for business purposes and outside the scope of section 17(5), the Court held that the interests of justice required one further opportunity to place the material before the authority. The matter was remitted for fresh adjudication after reasonable opportunity and personal hearing, subject to payment of 10% of the disputed tax demand. en-us Wed, 24 Apr 2024 00:00:00 +0530 Sun, 11 May 2025 00:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758562 The Madras HC set aside the assessment order for denial of a reasonable opportunity, noting that the petitioner's reply was on record but supporting documents had not been uploaded. Although the petitioner later produced the invoice and contended that purchase of the commercial vehicle was for business purposes and outside the scope of section 17(5), the Court held that the interests of justice required one further opportunity to place the material before the authority. The matter was remitted for fresh adjudication after reasonable opportunity and personal hearing, subject to payment of 10% of the disputed tax demand. Case-Laws GST Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758562