https://www.taxtmi.com/caselaws?id=415892 Assessment orders under the GST regime are vitiated where the notice is not effectively communicated and the taxpayer is denied a real opportunity to respond. The Madras HC found that, although the pre-assessment notice was delivered, the assessment order was only reflected on the portal and the common portal communication system faced practical difficulties, including during the pandemic period. On those facts, the Court held that meaningful opportunity and natural justice were not satisfied, quashed the impugned order and remitted the matter for fresh consideration after reply and hearing. en-us Wed, 01 Dec 2021 00:00:00 +0530 Sat, 29 Mar 2025 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415892 Assessment orders under the GST regime are vitiated where the notice is not effectively communicated and the taxpayer is denied a real opportunity to respond. The Madras HC found that, although the pre-assessment notice was delivered, the assessment order was only reflected on the portal and the common portal communication system faced practical difficulties, including during the pandemic period. On those facts, the Court held that meaningful opportunity and natural justice were not satisfied, quashed the impugned order and remitted the matter for fresh consideration after reply and hearing. Case-Laws GST Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415892