https://www.taxtmi.com/article/detailed?id=16848 A demand of tax and penalty under Section 74 of the CGST Act was challenged on the footing that the taxpayer's aggregate turnover appeared prima facie to be below the GST registration threshold and that the assessment order had been passed without granting a personal hearing. The Madras High Court noted the absence of hearing as a breach of natural justice and observed that the turnover records available with the department did not, on the face of it, support invocation of registration-based liability. The matter was therefore sent back for fresh consideration, subject to payment of the balance amount, with a direction to pass a fresh order after giving a reasonable opportunity of hearing. en-us Mon, 06 Jul 2026 08:28:48 +0530 Mon, 06 Jul 2026 08:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16848 A demand of tax and penalty under Section 74 of the CGST Act was challenged on the footing that the taxpayer's aggregate turnover appeared prima facie to be below the GST registration threshold and that the assessment order had been passed without granting a personal hearing. The Madras High Court noted the absence of hearing as a breach of natural justice and observed that the turnover records available with the department did not, on the face of it, support invocation of registration-based liability. The matter was therefore sent back for fresh consideration, subject to payment of the balance amount, with a direction to pass a fresh order after giving a reasonable opportunity of hearing. Articles Goods and Services Tax - GST Mon, 06 Jul 2026 08:28:48 +0530 https://www.taxtmi.com/article/detailed?id=16848