Court is Concerned with Decision Making Process not Correctness of Decision: Madras HC Directs to File appeal before GST Commissioner

The Madras High Court recently addressed a case where the decision-making process of the GST authorities was questioned. The court emphasized that its concern lies with the procedure followed in making a decision rather than the correctness of the decision itself. In this instance, the court set aside an order issued without considering the reply submitted by the petitioner and directed the petitioner to file an appeal before the GST Commissioner. The court's decision highlights the importance of ensuring that all responses and submissions are duly considered during the decision-making process to uphold fairness and transparency.