Madras HC Sets Aside GST Order as No Personal Hearing Was Given Before Passing Assessment

Tvl. C. Ragupathi Vs  Deputy State Tax Officer – 2 (Madras High Court) The writ petition was filed challenging the assessment order dated 15.09.2025 passed by the respondent Deputy State Tax Officer. The petitioner contended that all notices and communications relating to the proceedings had been uploaded by the respondent only on the GST common portal. According to the petitioner, they were not aware of the notices issued through the portal and therefore could not file their reply within the prescribed time. As a result, the respondent passed the impugned order without granting any opp...