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

Cmkr Ganesan And Bros Vs Deputy Commissioner (CT) (Madras High Court) This writ petition was filed challenging the assessment order dated 08.10.2024 and the consequential appeal rejection order dated 26.11.2025. The petitioner contended that all notices and communications were uploaded by the respondent on the GST common portal. As the petitioner was unaware of these notices, no reply was filed within the prescribed time. Consequently, the impugned assessment order was passed without affording any opportunity of personal hearing. The petitioner’s subsequent appeal was rejected on the ground ...