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    <title>2025 (6) TMI 1341 - MADRAS HIGH COURT</title>
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    <description>The HC set aside the GST assessment order dated 28.08.2024 due to ineffective service and violation of natural justice principles. The Court held that merely uploading notices on the GST portal without exploring alternative service methods under Section 169 of the GST Act constitutes inadequate service when the taxpayer remains unaware. The assessing officer failed to send notices by registered post despite repeated non-responses. The ex parte order was passed without affording personal hearing, violating procedural safeguards. The matter was remanded for fresh consideration with directions allowing petitioner to deposit 25% disputed tax and obtain personal hearing within 14 days.</description>
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    <pubDate>Wed, 04 Jun 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=773228</link>
      <description>The HC set aside the GST assessment order dated 28.08.2024 due to ineffective service and violation of natural justice principles. The Court held that merely uploading notices on the GST portal without exploring alternative service methods under Section 169 of the GST Act constitutes inadequate service when the taxpayer remains unaware. The assessing officer failed to send notices by registered post despite repeated non-responses. The ex parte order was passed without affording personal hearing, violating procedural safeguards. The matter was remanded for fresh consideration with directions allowing petitioner to deposit 25% disputed tax and obtain personal hearing within 14 days.</description>
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