MakeMyTrip (India) Private Limited Vs State Tax Officer
Date: January 17, 2024
Subject Matter
Non-consideration of the reply to the show cause notice certainly prejudices the taxpayer and denies him a reasonable opportunity to establish his position
Summary
The Madras High Court considered the non-consideration of the petitioner's response to the show cause notice and emphasized the importance of due process in GST proceedings. The court set aside the impugned orders due to the non-consideration of…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT All these Writ Petitions pertain to a common issue: whether the petitioner, an intermediary, is entitled to exemption from payment of GST in respect of services provided in relation to hotel accommodation if the tariff is below Rs.1,000/-. In each Writ Petition, a separate order issued in July 2023 is impugned. The challenge is on the common gro…