https://www.taxtmi.com/caselaws?id=763914 The Madras HC set aside an assessment order disallowing ITC due to non-filing of annual returns in Form GSTR-9 and GSTR-9C for AY 2018-19. The court found that the show cause notice was only uploaded on the GST Portal without proper service to the petitioner, who remained unaware of it. The assessing officer passed the final order without providing opportunity for personal hearing, violating principles of natural justice. The matter was remanded for fresh consideration, with the condition that petitioner pay 10% of disputed tax amount within four weeks. en-us Tue, 15 Oct 2024 00:00:00 +0530 Tue, 03 Jun 2025 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763914 The Madras HC set aside an assessment order disallowing ITC due to non-filing of annual returns in Form GSTR-9 and GSTR-9C for AY 2018-19. The court found that the show cause notice was only uploaded on the GST Portal without proper service to the petitioner, who remained unaware of it. The assessing officer passed the final order without providing opportunity for personal hearing, violating principles of natural justice. The matter was remanded for fresh consideration, with the condition that petitioner pay 10% of disputed tax amount within four weeks. Case-Laws GST Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763914