Madras HC sets aside GST Order & Recovery Notice for Natural Justice Principle Violation

Tvl. Bright Power Projects India Pvt Ltd Vs Assistant Commissioner (ST) (FAC) (Madras High Court) In the case of Tvl. Bright Power Projects India Pvt Ltd vs. Assistant Commissioner (ST) (FAC), the Madras High Court addressed a dispute over a GST demand issued without providing the petitioner an opportunity for a hearing. The petitioner challenged an order dated 29.12.2023 and a subsequent recovery notice, arguing that they were unaware of the communications because they were uploaded only in the “View Additional Notices/Orders” section of the GST portal, which they had not accessed...