Imposing penalty under GST by passing ex-parte order not sustained as GST notice uploaded only on portal

Tvl. Sri Ganesh Murugan Modern Rice Mill Vs State Tax Officer (Madras High Court) Madras High Court held that passing of ex-parte order and imposing penalty under section 125 of the GST Act is not sustainable since GST notice was uploaded only in the GST portal and not served physically. Accordingly, matter remanded back for fresh consideration. Facts- The challenge in the present writ petition is made against the impugned order dated 23.07.2024 and consequential order dated 23.07.2024 passed by the 1st respondent. The petitioner contested that, in the present case, return was not filed by the...