A.H. Enterprises Vs Deputy Commercial Tax Officer
Date: January 3, 2024
Subject Matter
It is mandatory to provide a personal hearing under Section 75 of the CGST Act before passing an order
Summary
The case law involves A.H. Enterprises challenging an order from the Deputy Commercial Tax Officer demanding payment of a sum for the difference between returns filed in FORM GSTR 1 and FORM GSTR 3B, along with interest and penalty. The petitioner co…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner challenges an order dated 11.10.2023 by which he was called upon to pay a sum of Rs.2,58,597/- towards amount due and payable as per the return filed by him in GSTR 1. 2. The petitioner asserts that the impugned order was issued without providing a personal hearing as mandated by Section 75 of the Tamil Nadu Goods and Servic…