GST Assessment Invalidated as Officer Failed to Use Alternative Notice Service Methods

Calyx Coronation Vs State Tax Officer (Madras High Court) The writ petition was filed to challenge an order dated 01.07.2024 issued by the State Tax Officer. During the hearing, the respondent’s counsel accepted notice, and both sides agreed to have the petition disposed of at the admission stage. The petitioner argued that all notices and communications were uploaded only under the “View Additional Notice and Orders” section of the GST common portal. Since they were unaware of these uploads, they did not file a reply within the prescribed time. The petitioner contended that the impugned...