GST Assessment Set Aside After Missed Online Notice; 25% Deposit Imposed

V S T and Sons Vs Assistant Commissioner (Madras High Court) The Madras High Court disposed of a writ petition filed against the GST assessment order dated 12.02.2025 issued under Section 73 for the period April 2020 to March 2021. The petitioner argued that they were unaware of the DRC-01 notice dated 26.11.2024 as it was posted on the website, leading to the adverse order. The petitioner also submitted that the entire disputed amount had been recovered, referencing the Electronic Credit Ledger for 21.05.2025 to 31.05.2025. The Court noted its consistent practice in similar cases to quash as...