The Court held that mere uploading of notices on the GST portal without verifying their actual receipt by the taxpayer does not constitute proper service under the GST Act
The Madras High Court has criticised the mechanical approach adopted by the tax authorities in serving GST notices and set aside an assessment order passed against a lorry service firm, citing failure to ensure effective delivery and denial of a fair hearing. The petitioner, Tvl Sakthi Murugan Lorry Service, represented by its proprietor T. Sakthi…
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