https://www.taxtmi.com/caselaws?id=761345 The Madras HC set aside an order dated 26.03.2024 for violating principles of natural justice. The petitioner was unaware of the show cause notice and failed to appear for personal hearing, resulting in no opportunity being provided before passing the impugned order. Under Rule 86B proviso of GST Rules, the petitioner was not liable to pay tax. The court remanded the matter to the first respondent for fresh consideration, allowing the petition by way of remand to enable the petitioner to establish their case on merits. en-us Tue, 01 Oct 2024 00:00:00 +0530 Fri, 11 Jul 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761345 The Madras HC set aside an order dated 26.03.2024 for violating principles of natural justice. The petitioner was unaware of the show cause notice and failed to appear for personal hearing, resulting in no opportunity being provided before passing the impugned order. Under Rule 86B proviso of GST Rules, the petitioner was not liable to pay tax. The court remanded the matter to the first respondent for fresh consideration, allowing the petition by way of remand to enable the petitioner to establish their case on merits. Case-Laws GST Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761345