Madras HC Sets Aside Ex Parte GST Assessment Order Over Portal Notice Issues

Tvl. Sri Balaji Traders Vs DCIT (Madras High Court) The Madras High Court, in the case of Tvl. Sri Balaji Traders vs DCIT, addressed the validity of an ex-parte GST assessment order and the sufficiency of service of notice via the GST common portal, particularly when notices are uploaded in an “unusual” tab. The petitioner, Tvl. Sri Balaji Traders, challenged the assessment order (DRC-07 dated August 24, 2024) and the subsequent bank attachment notice (DRC-13 dated February 5, 2025), arguing that they had not been heard, rendering the order a violation of natural justice. The Petit...