Madras High Court Enshrines Fair Hearing Right for Taxpayers in GST Matters
The impugned order dated 11.10.2023 is set aside and the matter is remanded for reconsideration. The petitioner is also permitted to submit a reply to the show cause notice within two weeks from the date of receipt of a copy of this order. Upon receipt of the petitioner’s reply, the first respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of petitioner’s reply. For the avoidance of doubt, it is made clear that the sum of Rs.2,00,000/- (Rupees two lakhs only), which was appropriated from the petitioner’s bank account, shall abide by the outcome of the remanded proceedings In view of the assessment order being set aside, the bank attachment is raised
