Mere Uploading Of Notices On GST Portal Without Ensuring Effective Service Is Empty Formality: Madras HC

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Mere Uploading Of Notices On GST Portal Without Ensuring Effective Service Is Empty Formality: Madras HC

GST

Published on

22/01/2026

By Mariya Paliwala

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The Madurai Bench of the Madras High Court has set aside a Goods and Services Tax (GST) assessment order passed under Section 73 of the Tamil Nadu GST Act, 2017, holding that the order was issued without granting the assessee an opportunity of personal hearing and that mere uploading of notices on the GST portal,…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Mere Uploading Of Notices On GST Portal Without Ensuring Effective Service Is Empty Formality: Madras HC

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