Madras HC Quashed GST Order Due to Ineffective Service of Show Cause Notice

Tvl. A. T. Sabuthomas contractor Vs State Tax Officer (Madras High Court) The Madras High Court examined a writ petition challenging an assessment order dated 17.08.2024 passed by the State Tax Officer. The petitioner contended that although a show cause notice dated 22.05.2024 and subsequent reminders were issued, all communications were only uploaded on the GST portal and no physical copies were served. As a result, the petitioner claimed to be unaware of the proceedings and was denied an opportunity to file a reply or seek a personal hearing before the impugned order was passed. The respond...