GST order Passed Just One Day Before Personal Hearing Date: Madras calls out Clear Violation of Natural Justice

The Madras High Court has called out a "clear violation of natural justice" after a GST order was "passed just one day before the personal hearing date." The court emphasized that scheduling a personal hearing is meaningless if the adjudicating authority issues the final order almost concurrently. This practice deprives the taxpayer of a fair opportunity to present their case and argument, making the entire process arbitrary. The ruling reinforces the critical importance of adhering to due process and providing genuine opportunities for hearing in tax matters.