Madras HC Conditionally Quashes GST Assessment Orders Over Rejected Appeals, Citing Natural Justice Violation

The Madras High Court has conditionally quashed GST assessment orders over rejected appeals, citing a natural justice violation. The court found that taxpayers were not given a proper opportunity to present their case when their appeals were rejected, violating fundamental principles of fairness. The court, balancing taxpayer rights and revenue concerns, set aside the assessment orders. However, it directed taxpayers to deposit 15% of the disputed tax within 30 days, allowing assessing officers to issue fresh orders only after providing a proper hearing. This underscores the judiciary's insistence on due process in tax adjudication.