Tvl.Kavitha Litho Press Vs Deputy State Tax Officer - 2
Date: February 10, 2026
Subject Matter
GST Authority Must Use Alternate Modes for Effective Notice if Portal Upload Fails
Summary
The High Court set aside the ex-parte assessment order dated 29.12.2023 and summary order dated 06.12.2024. The matter was remanded for fresh consideration because the respondent failed to ensure effective service of notice beyond the GST portal and…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been filed challenging the impugned order dated 29.12.2023 and the summary order dated 06.12.2024 passed by the respondents. 2. Mr. R. Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents. 3. By consent of the parties, the main writ petition is taken up for disposal at the admissio…