GST Notice merely on Portal insufficient to pass Assessment Order: Madras HC

Tvl. Jayam Sai Concrete Works Vs State Tax Officer Investigation Gr-I (Madras High Court)

GST Notice merely on GST Portal not Sufficient for making Assessment Order: Madras HC Sets Aside Assessment Order

Introduction:

The concept of notice in legal proceedings is integral to ensuring due process and the protection of an individual’s right to a fair hearing. Under the principle of audi alteram partem, it is a fundamental requirement that an aggrieved party is given adequate notice of the proceedings that may affect their legal rights or

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