Denial of Personal Hearing: Madras HC Sets aside GST S. 73 and 74 Orders on 10% Pre-deposit instead of Usual 25%

The Madras High Court has set aside GST Section 73 and 74 orders due to the denial of a personal hearing, despite a 10% pre-deposit instead of the usual amount. This significant ruling underscores the fundamental principle of natural justice, emphasizing that a personal hearing is mandatory even if a pre-deposit is made. Sections 73 and 74 deal with tax demands. The court's decision ensures that taxpayers are given a fair opportunity to present their case, preventing arbitrary assessments and reinforcing procedural safeguards in GST enforcement.