The Hon’ble Madras High Court in M/s. Abirami Agro Agencies v. The State Tax Officer & Ors. [W.P. No. 18444 of 2026 and W.M.P. Nos. 19783, 19785 & 19786 of 2026 dated June 04, 2026] set aside the order raising tax and penalty under section 74 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and remanded the matter for fresh consideration, holding that the impugned order was passed without granting an opportunity of hearing to the Assessee and that the turnover recorded by the GST authorities appeared prima facie to be below the threshold prescribed for registration under the GST law.
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