Sep 28, 2025
Assessment orders quashed as High Court held that absence of mandatory personal hearing under Section 75(4) violated principles of natural justice
Case Summary Case Title: Laxmi Rolling and Strips Pvt. Ltd. v. State Tax Officer (Intelligence)Court: High Court of Judicature at MadrasPetition Numbers: W.P. Nos. 37428, 37434, 37432, 37411 & 37420 of 2024Date of Judgment: 10.07.2025Category of Dispute: Natural Justice – Requirement of Personal HearingRelevant Sections: Section 75(4), Section 74, Section 122(1A) of CGST/TNGST Act, 2017 Facts…
