GST DAILY – 481 : Order to be set aside due to lack of hearing opportunity to assessee: HC

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Metal Smith India Pvt. Ltd. V/s Assistant Commissioner (ST)

, decided on 24-3-2025

 👉 Issue:-

✔️ Is it violation of natural justice if order was passed without providing opportunity of hearing to assessee?

👉 The Hon’ble High Court Judgement:-

✔️ Where pursuant to issuance of show cause notice, impugned order was passed without affording opportunity of hearing to assessee, same was to be set aside for being in violation of natural justice.

Section 73 of Central Goods and Services Tax Act, 2017