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    <title>2022 (3) TMI 86 - MADRAS HIGH COURT</title>
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    <description>The HC set aside GST assessment orders due to improper service of Show Cause Notices through the web portal, finding violations of natural justice principles. While Section 169 of GST Acts provides various service methods, the court determined proper confirmation of electronic notices is essential. The HC directed authorities to serve notices via registered post or courier until technical issues are resolved, and remanded cases for fresh assessment. Petitioners were granted opportunity to respond to notices, with authorities required to pass new orders within 45 days.</description>
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      <description>The HC set aside GST assessment orders due to improper service of Show Cause Notices through the web portal, finding violations of natural justice principles. While Section 169 of GST Acts provides various service methods, the court determined proper confirmation of electronic notices is essential. The HC directed authorities to serve notices via registered post or courier until technical issues are resolved, and remanded cases for fresh assessment. Petitioners were granted opportunity to respond to notices, with authorities required to pass new orders within 45 days.</description>
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