Suriya Cement Agency Vs State Tax Officer (ST) (Madras High Court)
Date: November 20, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Subject Matter
Granting personal hearing mandatory when rectification order is detrimental to interest of assessee
Summary
Madras High Court held that proviso 3 to section 161 of the CGST Act provides that it is mandatory to grant an opportunity of being heard if rectification order is detrimental to the interest of assessee. Facts- The challenge in the Writ Petition is…