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

T. Ashok Kumar Contractor Vs Deputy State Tax officer (Madras High Court) In T. Ashok Kumar Contractor Vs Deputy State Tax Officer, the Madras High Court examined the validity of an assessment order dated 10.02.2025 passed without granting an opportunity of personal hearing to the petitioner. The writ petition challenged the impugned order on the ground that all notices and communications were uploaded only on the GST common portal, and the petitioner was unaware of such notices. As a result, no reply was filed within the stipulated time, leading to the passing of the assessment order without ...