GST Assessment Order Set Aside for Lack of Personal Hearing Despite Portal Notice

Tvl. Sri Samy Agencies Vs Commissioner of Commercial Taxes (Madras High Court) The Madras High Court considered a writ petition challenging an assessment order dated 25.10.2024 passed by the second respondent. By consent of the parties, the matter was taken up for final disposal at the admission stage. The petitioner contended that all notices and communications were uploaded only on the GST common portal and that they were unaware of such notices. As a result, no reply was filed within the stipulated time, and the impugned order was passed without granting an opportunity of personal hearing. ...