https://www.taxtmi.com/article/detailed?id=11077 Personal hearing is mandatory where an adverse decision is contemplated in GST determination proceedings; an ex parte demand order issued after uploading a show-cause notice without physical service and without affording the assessee a reasonable opportunity to be heard was invalidated. The authority must serve physical notices in addition to portal communication, afford the assessee an opportunity to defend the case, and recommence proceedings from the stage they were left. en-us Mon, 06 Feb 2023 09:49:41 +0530 Mon, 06 Feb 2023 09:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11077 Personal hearing is mandatory where an adverse decision is contemplated in GST determination proceedings; an ex parte demand order issued after uploading a show-cause notice without physical service and without affording the assessee a reasonable opportunity to be heard was invalidated. The authority must serve physical notices in addition to portal communication, afford the assessee an opportunity to defend the case, and recommence proceedings from the stage they were left. Articles Goods and Services Tax - GST Mon, 06 Feb 2023 09:49:41 +0530 https://www.taxtmi.com/article/detailed?id=11077