Madras HC Quashes Ex-Parte GST Order, Directs Proper Notice

Namasivaya Auto Parts Vs Deputy State Tax Officer I (Madras High Court) HC quashes Ex-Parte Order and directs the department to ensure proper service of notice through various modes in order to ensure that the object of Section 169 is fulfilled The Hon’ble Madras High Court in M/s Namasivaya Auto Parts v. The Deputy State Tax Officer I set aside the ex-parte order dated December 27, 2023 (“Impugned Order”) passed against the Petitioner on the ground that the show cause notices (“SCN”) along with the reminder notices were served only by uploading on the GST portal do not amount to eff...