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    <title>2025 (6) TMI 1254 - MADRAS HIGH COURT</title>
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    <description>HC ruled that service of GST notices exclusively through online portal without alternative modes of communication is ineffective. The ex-parte order violated principles of natural justice by not ensuring the petitioner received actual notice. The court quashed the original order, directing tax authorities to provide proper 14-day notice and personal hearing opportunity, and allowing the petitioner to file objections. No additional tax deposit was mandated since the disputed amount was already recovered.</description>
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      <link>https://www.taxtmi.com/caselaws?id=773141</link>
      <description>HC ruled that service of GST notices exclusively through online portal without alternative modes of communication is ineffective. The ex-parte order violated principles of natural justice by not ensuring the petitioner received actual notice. The court quashed the original order, directing tax authorities to provide proper 14-day notice and personal hearing opportunity, and allowing the petitioner to file objections. No additional tax deposit was mandated since the disputed amount was already recovered.</description>
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