Mere Portal Upload of GST Notices Without Service Violates Natural Justice: Madras HC

Tvl. Viswanathan Amarnath Vs Deputy State Tax Officer (ST) (Madras High Court) Madras High Court has quashed a tax assessment order against Tvl. Viswanathan Amarnath, ruling that the taxpayer was not properly served with notices and was denied a genuine opportunity to be heard. The court highlighted the inadequacy of merely uploading crucial communications to the “View Additional Notices and Orders” section of the GST Portal. The petitioner, Tvl. Viswanathan Amarnath, filed a writ petition challenging an order dated August 28, 2024, issued by the Deputy State Tax Officer (ST) for t...