GST Liability Confirmed for Non-Furnishing of Documents Unrequested is Invalid: Madras HC

The Madras High Court ruled that a GST liability confirmed due to non-furnishing of documents, which were not requested by the authorities, is invalid. The petitioner, M/s Shanmuga Traders, contested an order demanding tax, interest, and penalty, claiming they were not asked to provide the required documents before the liability was confirmed. The court observed that the tax authorities failed to seek the necessary documents during the proceedings and emphasized the importance of adhering to procedural fairness. Consequently, the court invalidated the order and directed the authorities to reassess the case after requesting the relevant documents from the petitioner.