GST S.73 Demand Order issued Without Proper Hearing Quashed: Madras HC Directs Hearing and Lifting of Bank Attachment on 25% Deposit

The Madras High Court has quashed a GST demand order issued without providing a proper hearing to the assessee. The court emphasized the fundamental principle of natural justice, which mandates a fair opportunity to be heard before any adverse order is passed. It directed the GST department to conduct a fresh hearing, allowing the assessee to present their case fully. Furthermore, the court ordered the lifting of bank attachments imposed based on the flawed demand order, provided the assessee deposits a specified amount. This ruling reinforces the importance of procedural fairness and due process in tax assessments, safeguarding taxpayers' rights and preventing arbitrary actions.