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Principles of natural justice were upheld in a case concerning service of show cause notices (SCNs) issued u/s 73 of the GST Act. The SCNs were uploaded on the 'Additional Notices and Orders' tab of the GST portal, but not under the 'View Notices and Orders' tab. The court observed that there was no material to reject the contention that the impugned order was not reflected under the 'View Notices and Orders' tab. Additionally, there was a dispute regarding whether all replies and annexures filed by the assessee were displayed to the assessing officer and considered. The court quashed the orders passed by the Deputy Commissioner, State Tax, Kanpur, allowing the writ petition filed by the petitioner, following the judgment in the case of Ola Fleet Technologies Pvt. Ltd.
Principles of natural justice were upheld in a case concerning service of show cause notices (SCNs) issued u/s 73 of the GST Act. The SCNs were uploaded on the 'Additional Notices and Orders' tab of the GST portal, but not under the 'View Notices and Orders' tab. The court observed that there was no material to reject the contention that the impugned order was not reflected under the 'View Notices and Orders' tab. Additionally, there was a dispute regarding whether all replies and annexures filed by the assessee were displayed to the assessing officer and considered. The court quashed the orders passed by the Deputy Commissioner, State Tax, Kanpur, allowing the writ petition filed by the petitioner, following the judgment in the case of Ola Fleet Technologies Pvt. Ltd.
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