Order on tax liability set aside for lack of hearing under TN GST Act 2017 and CGST Act 2017; case remanded for fresh hearing
Case-Laws
GST
The HC set aside the impugned order determining the petitioner's liability to pay tax and interest under the TN GST Act 2017/CGST Act 2017, holding that the order was passed without affording the petitioner an opportunity of hearing, thereby violating principles of natural justice. Consequently, no deposit condition was imposed. However, as the petitioner voluntarily deposited 25% of the disputed tax, which the respondent did not oppose, the matter was remanded to the respondent for fresh adjudication after providing an opportunity of hearing. The petition was disposed of accordingly.
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