Annalakshmi Stores V/S Deputy State Tax Officer (HIGH COURT OF MADRAS)

Case Study Name: Annalakshmi Stores V/S Deputy State Tax Officer {HIGH COURT OF MADRAS}:Date of Order : 10-06-2024 Case Overview: Annalakshmi Stores challenged assessment orders under the Central Goods and Services Tax Act, 2017 (CGST Act) for specific periods. They argued that the tax liability was determined on a best judgment basis without providing them with a personal hearing, which they contended violated their right to natural justice.Key Points of the Judgment: Background: Annalakshmi Stores had their GST registration cancelled retrospectively due...

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