GST Dept Notifies for Personal Hearing Only on Portal Despite Email Notification Request: Karnataka HC Sets Aside Exparte Order

The Karnataka High Court set aside an ex parte order where the GST Department notified for a personal hearing only on the portal, despite the taxpayer's request for email notifications. The court held that the department's failure to accommodate the taxpayer's communication preferences resulted in a denial of a fair hearing. This decision underscores the importance of ensuring effective communication between tax authorities and taxpayers, and the need to consider taxpayers' legitimate requests to facilitate compliance. It highlights the judiciary's role in upholding principles of natural justice and procedural fairness in tax proceedings.