GST DAILY – 439 : Attachment of bank account was lifted as assessee was unaware due to accountant’s failure to access portal: HC

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF D.G. Construction V/s Deputy Commercial Tax Officer, decided on 14-8-2024

👉 Issue:-

✔️ Can it is sufficient that show cause notice uploaded only on GST portal without physical service?

👉 The Hon’ble High Court Judgement:-

✔️ Assessment order set aside where show cause notice uploaded only on GST portal without physical service and assessee unaware due to accountant’s failure to access portal, violating principles of natural justice.

Section 73 of Central Goods and Services Tax Act, 2017