GST Dept Must Grant Time Extension for Submitting Additional Documents When Sought: Madras HC

The Madras High Court has ruled that the GST department "must grant time extension for submitting additional documents when sought." This crucial decision reinforces the principle of natural justice in tax proceedings. When a taxpayer requests more time to provide necessary evidence or documents to support their case, the tax authorities are obligated to provide a reasonable extension. The court emphasized that denying such requests can lead to an unfair assessment, ensuring that taxpayers have adequate opportunity to present their complete case.