Madras HC Slams ‘Mechanical’ GST Notice Process, Orders Fresh Hearing for Lorry Service Firm

Madras HC Slams Mechanical GST Notice Process, Orders Fresh Hearing for Lorry Service Firm The Madras High Court strongly criticized the "mechanical" process of issuing GST notices and ordered a fresh hearing for a lorry service firm. The court observed that the tax authorities issued notices without proper application of mind or considering the specific circumstances of the business. This ruling emphasizes the need for a reasoned and judicious approach in issuing tax demands, ensuring that taxpayers are provided with a fair opportunity to present their case and that decisions are not made in a perfunctory manner.