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    <title>2025 (7) TMI 201 - MADRAS HIGH COURT</title>
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    <description>The HC set aside a GST order and remanded the matter for fresh consideration after finding procedural violations. The Court held that service solely by uploading notices on the GST portal without exploring alternative modes under Section 169 when the taxpayer fails to respond constitutes ineffective service. Additionally, the denial of personal hearing violated natural justice principles. The Court directed the petitioner to pay 25% of disputed tax within four weeks, file reply within three weeks, and receive 14-day clear notice before fresh orders. The judgment emphasized that officers must actively explore alternative service modes to ensure effective communication and prevent ex parte orders based on mere formalities.</description>
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    <pubDate>Tue, 24 Jun 2025 00:00:00 +0530</pubDate>
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      <title>2025 (7) TMI 201 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=774133</link>
      <description>The HC set aside a GST order and remanded the matter for fresh consideration after finding procedural violations. The Court held that service solely by uploading notices on the GST portal without exploring alternative modes under Section 169 when the taxpayer fails to respond constitutes ineffective service. Additionally, the denial of personal hearing violated natural justice principles. The Court directed the petitioner to pay 25% of disputed tax within four weeks, file reply within three weeks, and receive 14-day clear notice before fresh orders. The judgment emphasized that officers must actively explore alternative service modes to ensure effective communication and prevent ex parte orders based on mere formalities.</description>
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