Disposed
Tvl.Ats Chem Equipments v. The Assistant Commissioner
Madras HCWP/14249/2017
Case brief
AI extract
What is this about?
The Madras High Court disposed of a writ petition challenging a GST order that reversed input tax credit. The Court held that the reversal was academic but mandated procedural due process, directing the respondent to treat the order as a show-cause notice and afford the petitioner an opportunity of a hearing before redoing the assessment.
What did the court decide?
The impugned proceedings were treated as a show-cause notice; the petitioner was directed to file objections within 15 days before a personal hearing and redone assessment.