No Hearing Provided Post-Issuance of Second Corrigendum of GST SCN Enhancing ITC and Demand Order: Madras HC remands for Fresh Consideration

The Madras High Court has remanded a Goods and Services Tax (GST) case for fresh adjudication due to a significant procedural flaw: the taxpayer was not granted a personal hearing after a corrigendum was issued that enhanced the original GST demand. The court emphasized that when a tax demand is increased or modified, the assessee must be given a proper opportunity to be heard before the revised demand is finalized. This ruling reinforces the fundamental principle of natural justice, ensuring that taxpayers have the right to present their case against any increased tax liability, and that authorities adhere strictly to due process.