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Madras HC Quashes GST Order Issued a Day Before Hearing as Violation of Natural Justice

Madras HC's Order for Tvl.Shri Bharathi Weaves vs. Commercial Tax Officer

The Madras High Court has overturned a Goods and Services Tax (GST) order that was issued just one day before a scheduled personal hearing.

On July 21, 2025, Judge Krishnan Ramasamy made an important decision in a case. He ruled that the early release of a key document was a clear violation of fairness in the legal process. As a result, he ordered that the case be sent back for a fresh review.

The applicant, Tvl. Shri Bharathi Weaves, received a show-cause notice dated November 23, 2024, which alleged that they had suppressed their accurate tax liability in the annual returns for the fiscal year 2020-21. In response, the applicant requested a 15-day extension to gather and submit the necessary supporting documents.

The department considered the request and scheduled a personal hearing for February 11, 2025. But the officer has passed the order of assessment dated February 10, 2025, a full day before the date fixed for the hearing.

The counsel of the Applicant has filed the same procedural lapse, and it has been admitted by the government pleader representing the respondent.

Read Also: Madras HC: Refusal to Rectify Under GST Not a Rectification Itself; No Personal Hearing Required

The court cited that the premature issuance of the order nullified the chance for the taxpayer to show its defense and documents, which is fundamental to fair adjudication. Hence, it set aside the impugned order and asked the department to re-adjudicate the case.

The applicant has been authorised to submit the fresh response with documents within 3 weeks. The court then ordered the respondent to issue a 14-day notice for a personal hearing, post which a speaking order is to be passed as per the law and established on the submissions of the applicant.

Case TitleTvl.Shri Bharathi Weaves vs Commercial Tax Officer
Case No.W.P.No.26175 of 2025

W.M.P.No.29480 & 29482 of 2025
For PetitionerMr.R.Ganesh Kanna
For RespondentMr.C.Harsha Raj,
Special Government Pleader (T)
Madras High CourtRead Order

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Published by Arpit Kulshrestha
Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous. View more posts
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