GST Notices only uploaded on GST Portal, No Proper Opportunity Given: Madras HC directs Fresh Adjudication

The Madras High Court has directed a fresh adjudication in a case where GST notices were only uploaded on the GST portal, without proper physical or digital delivery to the concerned party. The court observed that the lack of proper notice deprived the petitioner of a fair opportunity to present their case. This ruling emphasizes the importance of following due process in tax adjudication and the necessity for tax authorities to ensure that taxpayers receive proper notice. The decision sets a precedent for ensuring that taxpayers are given a fair chance to respond to notices before any adverse orders are passed.