Madras HC directs Fresh Order due to Assessee’s Unawareness of GST Notice Upload on Portal

Tvl.Gurusamy Shanmugaiah Vs Deputy State Tax Officer -1 (ST) (Madras High Court) Madras High Court held that order set aside as petitioner was unaware of notices being uploaded on GST common portal. Accordingly, respondent directed to pass fresh order on merits. Facts- Vide the present petitions, the petitioner has challenged the respective assessment orders passed for the assessment years 2017-18 to 2019-20. It is contended that petitioner was unaware of the notices as these notices were uploaded in the GST common portal. Further, demand was confirmed by the impugned order since petitioner fa...