GST Orders Quashed Because Uploading Notices on Portal Alone Did Not Ensure Effective Service

Praveen Constructions Vs State Tax Officer (Madras High Court) The Madras High Court considered writ petitions challenging six assessment orders dated 6 January 2025, 28 January 2025, and 30 January 2025 passed by the State Tax Officer. The petitioner contended that all communications and show cause notices had been uploaded by the respondent on the GST common portal. According to the petitioner, they were not aware of the uploaded notices and therefore failed to submit replies within the prescribed time. As a result, the impugned orders were passed without providing any opportunity for person...