GST DAILY – 316 : HC quashed order as assessee was hospitalised due to ill health and was unaware of notices posted on GST portal

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THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Sivapreetha Traders V/s State Tax Officer, decided on 14-6-2024

 👉 Issue:-

✔️ Can Assessee get any benefit if they unware of issuing notice and adverse order due to their ill health?

👉 TheHon’ble High Court Judgement:-

✔️ Where assessee was unaware of assessment order due to hospitalization and notices posted on GST portal, order quashed and directed fresh hearing.

Section 73 of Central Goods and Services Tax Act, 2017