https://www.taxtmi.com/caselaws?id=750772 GST summary demand proceedings were found unsustainable where the show-cause notice had been sent to an old email address, leaving the taxpayer without an effective opportunity to reply. The record indicated that the registered email address had changed, and the respondents did not satisfactorily the explanation in the counter affidavit. The resulting defect in service and denial of a real hearing amounted to a breach of natural justice, so the writ challenge was maintainable under Article 226 despite the statutory remedy. The matter was remitted to the assessing authority for a fresh decision after granting an opportunity to file reply. en-us Wed, 20 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750772 GST summary demand proceedings were found unsustainable where the show-cause notice had been sent to an old email address, leaving the taxpayer without an effective opportunity to reply. The record indicated that the registered email address had changed, and the respondents did not satisfactorily the explanation in the counter affidavit. The resulting defect in service and denial of a real hearing amounted to a breach of natural justice, so the writ challenge was maintainable under Article 226 despite the statutory remedy. The matter was remitted to the assessing authority for a fresh decision after granting an opportunity to file reply. Case-Laws GST Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750772