https://www.taxtmi.com/article/detailed?id=10930 The court found that uploading notices on the common portal is a valid mode of service under the CGST Act but, where GST registration was cancelled and the petitioner could not access the portal, absence of a personal opportunity to reply violated principles of natural justice; the order confirming excess Input Tax Credit was set aside and remitted for fresh consideration after affording an opportunity to be heard, the impugned order to operate as a show cause communication and the petitioner directed to file a reply within a prescribed short period. en-us Mon, 02 Jan 2023 12:12:37 +0530 Mon, 02 Jan 2023 12:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10930 The court found that uploading notices on the common portal is a valid mode of service under the CGST Act but, where GST registration was cancelled and the petitioner could not access the portal, absence of a personal opportunity to reply violated principles of natural justice; the order confirming excess Input Tax Credit was set aside and remitted for fresh consideration after affording an opportunity to be heard, the impugned order to operate as a show cause communication and the petitioner directed to file a reply within a prescribed short period. Articles Goods and Services Tax - GST Mon, 02 Jan 2023 12:12:37 +0530 https://www.taxtmi.com/article/detailed?id=10930