Assessment Order Set Aside Due to Discrepancy in Service of GST Show Cause Notice

Sri Sakthimurugan Crusher Vs Commercial Tax Officer (Madras High Court)

Summary: The Madras High Court disposed of a writ petition challenging the assessment order dated 13.02.2025. The petitioner contended that all notices and communications were uploaded on the GST portal and that they were unaware of such notices, resulting in failure to submit a reply. It was also submitted that 80% of the disputed tax amount had already been recovered. The respondent argued that a show cause notice dated 25.11.2024 had been physically served.

Upon examining the records

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