GST Notice merely on Portal insufficient to pass Assessment Order: Madras HC

Tvl. Jayam Sai Concrete Works Vs State Tax Officer Investigation Gr-I (Madras High Court) GST Notice merely on GST Portal not Sufficient for making Assessment Order: Madras HC Sets Aside Assessment Order Introduction: The concept of notice in legal proceedings is integral to ensuring due process and the protection of an individual’s right to a fair hearing. Under the principle of audi alteram partem, it is a fundamental requirement that an aggrieved party is given adequate notice of the proceedings that may affect their legal rights or interests. Failure to provide proper notice can rend...