Ex Parte GST Order Quashed for Not Exploring Alternate Service Modes Under Section 169

V.S.Muruganandam Vs Deputy State Tax Officer -II (Madras High Court) The writ petition challenged the assessment order dated 05.02.2025 passed by the first respondent and the consequential rejection of appeal dated 08.04.2025 by the second respondent. The petitioner contended that all notices and communications were uploaded on the GST common portal and, as he was unaware of such notices, he failed to file a reply within the stipulated time. Consequently, the impugned assessment order was passed without affording any opportunity of personal hearing. The petitioner’s appeal was later rejected...