https://www.taxtmi.com/caselaws?id=758915 The Madras HC held that where the taxpayer had not effectively participated and the notices and order were communicated only through the GST portal, denial of a meaningful opportunity justified setting aside the assessment. The matter was remanded for fresh adjudication after the taxpayer was given time to file a reply and a personal hearing, subject to deposit of 10% of the disputed tax demand within the stipulated period. The court balanced procedural fairness with revenue interests by making the remand conditional on partial payment before reconsideration. en-us Fri, 05 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758915 The Madras HC held that where the taxpayer had not effectively participated and the notices and order were communicated only through the GST portal, denial of a meaningful opportunity justified setting aside the assessment. The matter was remanded for fresh adjudication after the taxpayer was given time to file a reply and a personal hearing, subject to deposit of 10% of the disputed tax demand within the stipulated period. The court balanced procedural fairness with revenue interests by making the remand conditional on partial payment before reconsideration. Case-Laws GST Fri, 05 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758915