GST Dept not at Fault for issuing Order without Hearing as assessee Missed Two Prior Chances: Madras HC dismisses

The Madras High Court dismissed a petition challenging an order issued by the GST department without granting a hearing to the assessee. The court ruled that the petitioner had missed two prior opportunities for a hearing and, as such, was not entitled to claim a violation of the right to be heard. The judgment reinforces the principle that taxpayers must utilize the opportunities provided to them during legal proceedings and cannot claim procedural violations if they fail to respond to multiple summons.