S.74 GST Demand Order issued Ex Parte : Madras HC provides Date and Exact Time to Appear for Hearing

The Madras High Court has taken a proactive step to ensure procedural fairness in GST demand proceedings, providing specific hearing dates for an ex-parte GST demand order issued under Section 74 of the CGST Act. This directive aims to balance the department's right to proceed with a case against the taxpayer's fundamental right to be heard. By mandating explicit hearing dates, the court seeks to prevent arbitrary ex-parte orders and ensures that taxpayers are given a genuine opportunity to present their case and respond to allegations. This ruling strengthens the principles of natural justice within the GST framework, promoting transparency and accountability in tax adjudication.