Madras HC Allows Belated GST Appeal as Assessment Order Was Served Only Through Portal

Tvl. Deepalakshmi Coirs Vs Commissioner of Commercial Taxes (Madras High Court) The Madras High Court disposed of a writ petition challenging an assessment order dated 26 February 2025 issued by the Commissioner of Commercial Taxes. The petitioner had earlier received a show cause notice and had submitted a reply. Subsequently, the assessment order was uploaded on the website on 26 February 2025. However, the petitioner did not avail the statutory appellate remedy within the prescribed period. During the hearing, the petitioner relied on earlier judgments and requested that the Court permit fi...