Stay Yourself Updated on GST
Advertisements
HC set aside demand order as it was passed without providing personal hearing to assessee
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF TVL.LIUGONG INDIA (P.) LTD. V/s STATE TAX OFFICER, decided on 19-2-2024
👉 Issue:-
✔️ Is it justified if order was passed without giving an opportunity of personal hearing?
👉 TheHon’ble High Court Judgement:-
✔️ Where impugned order was passed against assessee confirming demand under section 73 without affording opportunity of hearing, even though same was expressly requested by assessee, same was to be set aside and matter was to be remanded for reconsideration after affording reasonable opportunity to assessee
Section 73, read with section 75(4) of Central Goods and Services Tax Act, 2017
Share this content: