https://www.taxtmi.com/caselaws?id=753871 The Madras HC set aside an assessment order dated 29.07.2023 due to procedural irregularities, despite finding that the petitioner failed to monitor the GST portal as required. The court noted discrepancies between the show cause notice issued under Section 73 and the impugned order referencing both Sections 73 and 74. While notices were uploaded on the GST portal's View Additional Notices and Orders tab, they weren't communicated through other modes. The matter was remanded for reconsideration with the condition that petitioner deposit 10% of disputed tax demand within two weeks. The writ petition was disposed of accordingly. en-us Fri, 26 Apr 2024 00:00:00 +0530 Mon, 07 Jul 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753871 The Madras HC set aside an assessment order dated 29.07.2023 due to procedural irregularities, despite finding that the petitioner failed to monitor the GST portal as required. The court noted discrepancies between the show cause notice issued under Section 73 and the impugned order referencing both Sections 73 and 74. While notices were uploaded on the GST portal's View Additional Notices and Orders tab, they weren't communicated through other modes. The matter was remanded for reconsideration with the condition that petitioner deposit 10% of disputed tax demand within two weeks. The writ petition was disposed of accordingly. Case-Laws GST Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753871