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    <description>HC set aside an ex-parte demand order under GST Act due to procedural irregularities in notice placement. The court found notice placement on the portal inadequate, directing respondents to allow petitioner to file response within two weeks and re-adjudicate the Show Cause Notice. All substantive rights and legal contentions were preserved, with no examination of case merits.</description>
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      <description>HC set aside an ex-parte demand order under GST Act due to procedural irregularities in notice placement. The court found notice placement on the portal inadequate, directing respondents to allow petitioner to file response within two weeks and re-adjudicate the Show Cause Notice. All substantive rights and legal contentions were preserved, with no examination of case merits.</description>
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