Top Posts Tagged with #section 161 rectification

GST assessment quashed as email reply was ignored and no personal hearing was granted, violating natural justice

Case: M/s. Shree Balaji Enterprises v. Joint Commissioner of GST & Central Excise Court: High Court of Judicature at MadrasPetition No.: W.P. No. 16008 of 2025, W.M.P. Nos. 18111 & 18114 of 2025Date of Judgment: 02.06.2025Judge: Hon’ble Mr. Justice Krishnan RamasamyCategory of Dispute: Assessment order validity – Violation of natural justiceRelevant Sections: Sections 74 and 161 of CGST Act, 2017…

#GST Assessment #GST Litigation #Madras High Court #Natural Justice #Section 161 rectification #Section 74 CGST

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