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Madras HC Quashes GST Assessment as Order Was Issued Before Response Deadline
Case Law Details
- Case Name
- Showkathhussain Mohamedismaile Vs Deputy State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Showkathhussain Mohamedismaile Vs Deputy State Tax Officer (Madras High Court)
The petitioner challenged an assessment order dated 25.12.2023 on the ground that it was passed in breach of the principles of natural justice. The petitioner’s GST registration had been cancelled with effect from 30.03.2019, and it was contended that the notices preceding the assessment order, as well as the impugned order itself, were only uploaded on the GST portal and were not served through any other mode.
The petitioner submitted that, since the GST registration stood cancelled from 30.03.2019 and no busines...
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