Madras HC sets aside GST Assessment Order over Procedural Lapses in Input Tax Credit Dispute

The Madras High Court set aside a GST assessment order due to procedural lapses in the dispute regarding Input Tax Credit (ITC). The court found that the taxpayer had not been given a fair chance to present their case, as the assessment was conducted without addressing the necessary procedural requirements. This ruling emphasizes the importance of procedural fairness in tax assessments and ensures that businesses are not penalized due to technical or procedural errors made by tax authorities.