GST Officer Must Ensure Effective Service Beyond Portal Uploads: Madras HC

Tvl. SPR Enterprises Vs Deputy State Tax Officer-2 (Madras High Court)

The writ petition challenged an assessment order dated 16.12.2024 and its consequential summary order dated 19.12.2024 passed by the Deputy State Tax Officer. The petitioner contended that all notices and communications were uploaded on the GST common portal. Since the petitioner was unaware of such notices, no reply was filed within time. Consequently, the impugned assessment order was passed without affording any opportunity of personal hearing.

The petitioner submitted that the original show cause noti

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