Non-Specification of Date and Time for Hearing in Two SCNs issued in a Gap of 4 Months: Madras HC sets aside GST S.73 Order

The Madras High Court has set aside a Goods and Services Tax (GST) order due to a significant procedural lapse by the tax department. The court found that the department had failed to specify the dates for personal hearings in two Show Cause Notices (SCNs) that were issued to the assessee. The absence of this crucial information was deemed a violation of the principles of procedural fairness, as it could have hindered the taxpayer's ability to adequately prepare their case and attend the hearings. Consequently, the High Court annulled the GST demand, emphasizing the importance of adhering to due process and providing all necessary information, including hearing dates, in official notices issued to taxpayers.