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    <title>2025 (5) TMI 1888 - MADRAS HIGH COURT</title>
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    <description>HC found the GST assessment order illegal due to improper service of show cause notice. The order was passed without effective communication or personal hearing opportunity. The court set aside the order, directing the petitioner to deposit 25% of disputed tax and remanding the matter for fresh adjudication with proper procedural compliance. The ruling emphasized that mere portal uploading does not constitute valid legal notice under GST Act.</description>
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      <description>HC found the GST assessment order illegal due to improper service of show cause notice. The order was passed without effective communication or personal hearing opportunity. The court set aside the order, directing the petitioner to deposit 25% of disputed tax and remanding the matter for fresh adjudication with proper procedural compliance. The ruling emphasized that mere portal uploading does not constitute valid legal notice under GST Act.</description>
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