Swan Enterprises Vs Deputy State Tax Officer - 2
Date: February 15, 2026
Subject Matter
GST Assessment Order Set Aside Due to Lack of Personal Hearing and Repeated Orders
Summary
The Madras High Court has set aside an assessment order dated 19.09.2025 for the assessment year 2020-21, remanding the matter for fresh consideration. The Court found that the impugned order was passed without providing a personal hearing, despite a…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been filed challenging the assessment order bdated 19.09.2025 for the assessment year 2020-21 passed by the Respondent under section 74 of TNGST Act 2017 2. Mr. R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for…