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    <title>2025 (5) TMI 1724 - MADRAS HIGH COURT</title>
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    <description>The HC addressed service of GST notices through the portal, finding that uploading notices exclusively on the GST Portal without alternative communication methods violates natural justice when the taxpayer&#039;s registration is cancelled. The court set aside the ex parte assessment order, directing authorities to explore alternative service modes under Section 169 of the GST Act. The petitioner was granted an opportunity to deposit 10% of disputed tax and receive a fresh hearing, with bank account attachment to be lifted upon compliance.</description>
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      <description>The HC addressed service of GST notices through the portal, finding that uploading notices exclusively on the GST Portal without alternative communication methods violates natural justice when the taxpayer&#039;s registration is cancelled. The court set aside the ex parte assessment order, directing authorities to explore alternative service modes under Section 169 of the GST Act. The petitioner was granted an opportunity to deposit 10% of disputed tax and receive a fresh hearing, with bank account attachment to be lifted upon compliance.</description>
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