J-Lin Constructions Vs Assistant Commissioner (ST) (FAC)
Date: June 13, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): SENTHILKUMAR RAMAMOORTHY
Subject Matter
Personal hearing is a must when adverse orders are being contemplated
Summary
The Madras High Court addressed the necessity of personal hearings under GST laws, highlighting their mandatory nature even when adverse orders are being contemplated without explicit request from the taxpayer. The case involved J-Lin Constructions c…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In all these writ petitions, orders in original and the subsequent rectification orders are assailed on the ground that the petitioner was not provided a personal hearing. 2. The petitioner is engaged in the business of executing civil work contracts. Pursuant to an inspection of the petitioner’s premises, show cause notice dated 07.07.202…