GST Assessment Order Set Aside for No Personal Hearing Despite Portal Notice Upload

S.M.A. Siddique Steels Vs State Tax Officer / Commercial Tax Officer (Madras High Court)

The writ petition challenged an assessment order dated 13.03.2025 passed by the respondent. By consent of both parties, the main writ petition was taken up for disposal at the admission stage. The petitioner contended that all notices and communications relating to the proceedings were uploaded by the respondent on the GST common portal. According to the petitioner, they were not aware of the notices uploaded on the portal and therefore failed to submit their reply within the prescribed time. I

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