A. T. Sabuthomas contractor Vs State Tax Officer (Madras High Court)Madras High Court held that petitioner failed to reply since GST show cause notice was only uploaded on the GST portal and petitioner was unaware about the same. Conclusion- Held that the show cause notice was uploaded on the GST Portal Tab. According to the petitioner, he was not aware of the issuance of the said show cause notice issued through the GST Portal and the original of the said show cause notice was not furnished to them. In the case on hand, it is evident that the show cause notice was uploaded on the GST Portal Tab. The setting aside of the impugned order will take effect from the date of payment of the said amount.