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Goods and Service TaxArticle·25 September 2026

Madras HC says Natural Justice Can Require Remand of GST Penalty Order

By J the App

Executive Summary

Sri Sakthi Ganapathy Tex challenged a Section 73 order on the grounds of denial of natural justice and that the alleged breach was minor. The High Court noted that the order had been passed without hearing the taxpayer and, subject to payment of the tax demand within 30 days, set aside the order and directed fresh adjudication.

Domain | IDT | GST

The Position

An adjudication order under S...

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