https://www.taxtmi.com/caselaws?id=758740 A dispute over reversal of transitional CENVAT credit turned on whether the taxpayer had been given a proper opportunity to contest the GST demand. The Madras HC noted the taxpayer's claim that the demand was raised without meaningful hearing, while the revenue pointed to the show-cause and hearing notices and argued that natural justice had been followed. The Court emphasised the need to afford a response opportunity, while also noting the taxpayer's duty to monitor the GST portal. It conditionally set aside the impugned order, required part payment of the disputed demand, and directed fresh consideration with a personal hearing. en-us Wed, 10 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758740 A dispute over reversal of transitional CENVAT credit turned on whether the taxpayer had been given a proper opportunity to contest the GST demand. The Madras HC noted the taxpayer's claim that the demand was raised without meaningful hearing, while the revenue pointed to the show-cause and hearing notices and argued that natural justice had been followed. The Court emphasised the need to afford a response opportunity, while also noting the taxpayer's duty to monitor the GST portal. It conditionally set aside the impugned order, required part payment of the disputed demand, and directed fresh consideration with a personal hearing. Case-Laws GST Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758740