Madras High Court Holds Tax Assessment Order Invalid for Failure to Consider Reply Filed Before Order Date
The Madras High Court has set aside an assessment order under the TNGST Act after finding that the petitioner’s reply, uploaded prior to the order’s issuance, was not considered. The Court emphasized the necessity of granting a fair opportunity to present documents, especially where exempted transactions are claimed, and remanded the matter for fresh adjudication.
