Repeated GST Notice Upload on Portal Without Taxpayer Receipt Not Effective Service: Madras HC

Alagappan Palaniappan Vs Deputy State Tax Officer (Madras High Court) Madras High Court has quashed an order issued by the Deputy State Tax Officer that froze the bank account of M/s. Vetri Medicals and demanded Rs. 11.97 lakhs for alleged wrongful Input Tax Credit (ITC) claims for the period 2017-2018. The court’s decision was primarily based on the finding that the petitioner, Alagappan Palaniappan, proprietor of Vetri Medicals, was not adequately served with a show cause notice before the impugned order was passed. The petitioner, a registered GST taxpayer, claims to have been regular...