Just Uploading on Portal is not equivalent to Service of Notice – Madras HC
In a significant relief to numerous taxpayers under GST, the Madras High Court has once again stood as a guardian of justice – striking down ex parte GST assessment orders passed without proper notice or opportunity of hearing.
The Hon’ble Court observed that merely uploading show cause notices in the “View Additional Notices and Orders” tab does not constitute valid service under Section 169 of the CGST Act. The judgment emphasized that natural justice cannot be a checkbox-it is the soul of adjudication.
This verdict is a bold reminder that transparency, communication, and procedural fairness are not optional in tax administration.
The copy of the order is as under:
