GST Notice Upload Alone Insufficient; Authorities Must Ensure Effective Service via Alternate Modes

Tvl.Kavitha Litho Press Vs Deputy State Tax Officer – 2 (Madras High Court) The Madras High Court allowed the writ petition challenging an assessment order and summary order passed under GST law on the ground of lack of proper opportunity of hearing. The petitioner contended that all notices and communications were uploaded only on the GST portal, and due to lack of awareness, no reply was filed. Consequently, the impugned order was passed without granting any personal hearing. The petitioner expressed willingness to deposit 25% of the disputed tax amount and sought an opportunity to pre...