Tvl. Harshini Exports Vs State Tax Officer (FAC)

Date: July 11, 2024

Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): SENTHILKUMAR RAMAMOORTHY
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Subject Matter

GST Order remanded with 10% disputed GST payment condition

Principles of Natural Justice

Summary

In the case of **Tvl. Harshini Exports vs. e State Tax Officer (FAC)**, the Madras High Court dealt with a GST assessment issue involving allegations of natural justice violations. The petitioner, a textile exporter, contested an order made on Decemb…

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order in original dated 30.12.2023 is assailed both on breach of principles of natural justice and on merits. The petitioner is engaged in trade relating to textiles. According to the petitioner, materials were purchased in the financial year 2017-18 and a large proportion thereof was sold in the following financial year. The petitioner asser…

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