Madras HC Quashes Assessment as Notices Uploaded Only on GST Portal

VMC Polychem LLP Vs Commercial Tax Officer (Madras High Court) Madras High Court held that non-responding to notice and non-appearance on hearing due to fact that notices were uploaded only through GST portal and there was no service of notice via physical mode. Accordingly, order set aside on ground of violation of principles of natural justice. Facts- The challenge in this Writ Petition is to the order passed by the first respondent issued under section 73 of the CGST Act along with summary of the order both dated 29.01.2025 relating to the FY 2021-2022 and to quash the same and to direc...