Madras HC Set Aside GST Assessment for Lack of Personal Hearing Despite Portal Notices

Tvl. Enfive Systems Private Limited Vs Commissioner of Commercial Taxes (Madras High Court)

The writ petition challenged the assessment order dated 21.03.2024 passed by the second respondent. By consent of both parties, the Madras High Court took up the matter for final disposal at the admission stage itself. The petitioner contended that all notices and communications relating to the proceedings were uploaded only on the GST common portal. As the petitioner was unaware of such notices, no reply was filed within the prescribed time. Consequently, the impugned order was passed witho

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