https://www.taxtmi.com/caselaws?id=763142 The Madras HC held that an assessment order confirming reversal of input tax credit could be interfered with where notices were only uploaded on the common portal and effective service was disputed, causing non-participation in the adjudication. Noting that the petitioner had already reversed the input tax credit and paid the disputed tax, with only interest and penalty remaining in issue, the Court set aside the impugned order, treated it as a show cause notice, and granted one final opportunity to file objections within two weeks before fresh adjudication after a reasonable hearing. en-us Mon, 02 Dec 2024 00:00:00 +0530 Mon, 02 Jun 2025 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763142 The Madras HC held that an assessment order confirming reversal of input tax credit could be interfered with where notices were only uploaded on the common portal and effective service was disputed, causing non-participation in the adjudication. Noting that the petitioner had already reversed the input tax credit and paid the disputed tax, with only interest and penalty remaining in issue, the Court set aside the impugned order, treated it as a show cause notice, and granted one final opportunity to file objections within two weeks before fresh adjudication after a reasonable hearing. Case-Laws GST Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763142