https://www.taxtmi.com/caselaws?id=461746 The Madras HC set aside a GST assessment order passed by the Department, finding it violated principles of natural justice. The petitioner challenged the ex parte order, arguing notices were uploaded in a different portal column ('View Additional Notices/Orders' instead of 'View Notices/Orders'), making them difficult to locate. The Court held that proper service under Section 169 of GST Act requires initial service through direct methods before online portal service. Since the petitioner, being illiterate with no computer knowledge, failed to notice the show cause notice due to the Department's new online procedure, the assessment order was deemed ex parte and set aside. The matter was remanded for fresh consideration following proper service procedures. en-us Mon, 24 Feb 2025 00:00:00 +0530 Thu, 24 Apr 2025 18:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461746 The Madras HC set aside a GST assessment order passed by the Department, finding it violated principles of natural justice. The petitioner challenged the ex parte order, arguing notices were uploaded in a different portal column ('View Additional Notices/Orders' instead of 'View Notices/Orders'), making them difficult to locate. The Court held that proper service under Section 169 of GST Act requires initial service through direct methods before online portal service. Since the petitioner, being illiterate with no computer knowledge, failed to notice the show cause notice due to the Department's new online procedure, the assessment order was deemed ex parte and set aside. The matter was remanded for fresh consideration following proper service procedures. Case-Laws GST Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461746