Portal Notice Alone Not Enough: GST Assessment Sent Back for Fresh Decision

Tvl Nagappa Textiles Vs State Tax Officer (FAC) (Madras High Court) The writ petition before the Madras High Court challenged an assessment order dated 31.12.2024 passed by the State Tax Officer. The petitioner contended that all notices and communications were uploaded only on the GST common portal and, due to lack of awareness, no reply was filed within the stipulated time. As a result, the impugned order was passed without affording the petitioner an opportunity of personal hearing. The petitioner submitted willingness to pay 25% of the disputed tax amount and sought an opportunity to prese...