Madras HC Set Aside GST Assessment as No Personal Hearing Granted After Portal Notices

Tvl. Rajathi Silks Vs Commissioner of Commercial Taxes (Madras High Court) A writ petition was filed before the Madras High Court challenging an order dated 26.08.2024 passed by the Commissioner of Commercial Taxes. The petitioner contended that all notices and communications relating to the proceedings were uploaded by the respondent on the GST common portal. According to the petitioner, they were unaware of these notices and therefore failed to submit their reply within the prescribed time. Consequently, the impugned order was passed without granting the petitioner an opportunity of personal...