GST Officer Must Ensure Effective Notice Service, Not Empty Formality: Madras HC

Sekar Stores Vs Deputy State Tax Officer (Madras High Court)

The Madras High Court, in the case of Sekar Stores vs Deputy State Tax Officer-1, addressed the issue of a taxpayer’s lack of awareness regarding an assessment notice uploaded exclusively on the GST common portal, particularly when the taxpayer’s GST registration had been voluntarily cancelled. The writ petition was filed challenging an assessment order dated 04.02.2025, which confirmed the proposals of a show cause notice (SCN) without affording the petitioner a

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