https://www.taxtmi.com/caselaws?id=401031 The Court held that the demand raised against the petitioner for non-payment of tax was invalid due to the failure to properly communicate the show-cause notice/orders under Rule 142 of the CGST Act. The State's method of email communication did not comply with the statutory requirement of uploading notices on the revenue website. As a result, the Court allowed the petition, quashing the demand and emphasizing the importance of strictly following prescribed procedures for communication to uphold principles of natural justice under the CGST Act. en-us Thu, 19 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401031 The Court held that the demand raised against the petitioner for non-payment of tax was invalid due to the failure to properly communicate the show-cause notice/orders under Rule 142 of the CGST Act. The State's method of email communication did not comply with the statutory requirement of uploading notices on the revenue website. As a result, the Court allowed the petition, quashing the demand and emphasizing the importance of strictly following prescribed procedures for communication to uphold principles of natural justice under the CGST Act. Case-Laws GST Thu, 19 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401031