GST Assessment Quashed as Officer Relied Only on Portal Notices Without Ensuring Effective Service

NPS Associates Vs Assistant Commissioner of GST And Central Excise (Madras High Court)

The writ petition challenged an order dated 30.12.2022 passed by the respondent tax authority. The petitioner argued that all notices and communications in the proceedings were uploaded only on the GST common portal. According to the petitioner, they were not aware of these notices and therefore failed to submit a reply within the prescribed time. As a result, the respondent passed the impugned order without granting the petitioner an opportunity for a personal hearing. The petitioner approached

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