Where petitioner legal heir of deceased assessee was unaware of impugned assessment orders and notice for assessment years 2017-2019 as same were posted in GST common portal, impugned orders passed in December 2023 and January 2024 were to be set aside and case was to be remitted to pass fresh orders on merits – R. Jayalakshmi v. Assistant Commissioner (ST) – [2024] 164 taxmann.com 43 (Madras)
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