When the GST ( Goods and Services Tax ) personal hearing notice was not noticed 3 times, the Madras High Court granted a chance to challenge a 10% pre-deposit from the Electronic Cash Register ( ECR ). The taxpayer, a small-time operator, lost to notice the show cause notices ( ASMT 10 dated 17.10.2022, DRC 01A dated 11.07.2023, and DRC 01 dated 19.08.2023 ) published on the GST common portal. It was furnished that the taxpayer did not notice the three personal hearing notices dated 26.09.2023, 30.10.2023, and 16.11.2023 and…