GST Assessment Order Set Aside for Improper Notice; Remanded with 25% Tax Deposit: Madras HC

T.B. Sabrish Vs Assistant Commissioner (Madras High Court)

Assessment Order in GST was set aside due to lack of proper notice and matter remanded subject to deposit of 25% of disputed tax: Madras HC

Conclusion: Mere uploading of notices and orders on the GST portal might not be sufficient to fulfill the requirement of proper service, especially when it prevented assessee from being aware of the proceedings. Therefore, the assessment order was set aside and assessee was provided with another chance to respond upholding the principles of natural justice and 

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