2025 (5) TMI 1889

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.... same as illegal, arbitrary and devoid of merit and for a consequential direction to the respondents to restore the status of the petitioner herein as a Composition Taxpayer. 2. The petitioner is the Proprietor of M/s.Vetri Medicals, having its principal place of business at 16-C, New Avadi Road, Kilpauk, Chennai - 600 010. The said Company is a registered Taxpayer under the GST Law with GSTIN No.33ARPPP7861A1ZM/2019-20. The petitioner is regularly complying with the GST regulations for every quarter and annually under Rule 62 of the CGST Rules, 2017. While so, to the shock and surprise of the petitioner, during the third week of March 2025, the bankers of the petitioner, viz., Central Bank of India, called and informed the petitioner th....

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....issions made by the learned counsel on either side and upon perusal of the materials, it is evident that the impugned show cause notice was uploaded on the GST Portal Tab. According to the petitioner, the petitioner was not aware of the issuance of the show cause notice issued through the GST Portal and the original of the said show cause notice was not furnished to him. In such circumstances, this Court is of the view that the impugned assessment order passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notices is illegal and unsustainable. 7. Assuming that sending notices by uploading in the portal is sufficient service, when the Officer who was sending th....