Petitioner as a registered person Must Continuously Monitor GST Portal: Madras HC

K. A. & Co. Vs State Tax Officer (Madras High Court)

The Madras High Court recently rendered a significant judgment in the case of K. A. & Co. vs State Tax Officer. The court scrutinized an order dated 29.12.2023, citing violations of natural justice and inadequate consideration. The petitioner challenged the order primarily on the grounds of non-receipt of the show cause notice (SCN), which was solely uploaded on the GST portal.

Upon inspection of the petitioner’s registered place of business in March 2023, proceedings commenced, leading to the issuance of an

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