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Goods and Service TaxArticle·25 September 2026

Madras HC says Fresh IGST Demand Requires an Effective Opportunity of Hearing

By J the App

Executive Summary

A previous order had raised CGST and SGST demand on the transactions, while the subsequent order raised IGST on the same transactions. The High Court found that the taxpayer was not given a personal hearing after its later replies and remanded the matter, subject to appropriation of earlier payments and payment of an additional 25% of the tax demand.

Domain | GST | IDT

The Position

Where a taxpayer submits a re...

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