GST Assessment Order Set Aside for Improper Notice Service: Fresh Opportunity with 25% Tax Deposit

Tvl. V.K.D. Store Vs State Tax Officer/Commercial Tax Officer (Madras High Court) Madras High Court set aside a GST assessment order against Tvl. V.K.D. Store for the assessment year 2018-19, citing improper service of notice. The petitioner, a registered taxpayer under the GST Act, argued that the discrepancy between GSTR-3B and GSTR-2A led to scrutiny under Section 61, followed by a notice issued in DRC-01. However, the petitioner claimed they were unaware of the proceedings as notices were uploaded only to the “additional notices and orders” tab on the GST portal without direct communic...