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    <title>2024 (4) TMI 24 - MADRAS HIGH COURT</title>
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    <description>HC set aside assessment order against timber trader due to violation of natural justice principles. All notices were issued only through online portal under TNGST Act 2017 Section 169(d). Petitioner, being uneducated and unfamiliar with online technology, could not access notices and was denied hearing opportunity. Court noted that Section 169 provides alternative notice modes beyond online portal. Matter remitted for fresh assessment with proper hearing opportunity. Respondent directed to explore other notice delivery methods to ensure accessibility for all taxpayers.</description>
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      <description>HC set aside assessment order against timber trader due to violation of natural justice principles. All notices were issued only through online portal under TNGST Act 2017 Section 169(d). Petitioner, being uneducated and unfamiliar with online technology, could not access notices and was denied hearing opportunity. Court noted that Section 169 provides alternative notice modes beyond online portal. Matter remitted for fresh assessment with proper hearing opportunity. Respondent directed to explore other notice delivery methods to ensure accessibility for all taxpayers.</description>
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