Madras HC Sets Aside Ex Parte GST Demand Orders for Lack of Opportunity to Respond

AKM Beverages and Manikandan Contractor Vs Assistant Commissioner (ST) (Madras High Court)

Madras High Court has set aside the GST demand orders issued against AKM Beverages and Manikandan Contractor, ruling that the orders were passed ex parte without affording the petitioner an opportunity to respond. The case challenged the orders dated December 27, 2023, on the grounds that the notices were only uploaded on the GST portal and were not directly served to the petitioner. As a result, the petitioner remained unaware of the proceedings and could not submit a reply or appear for a h

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