https://www.taxtmi.com/caselaws?id=756807 An assessment order confirming tax, interest and penalty was set aside because the assessee claimed non-receipt of the show cause notice and denial of an effective opportunity to respond. The Delhi HC noted the explanation that GST registration had been cancelled, the authorised signatory had died, the portal was inaccessible, and no physical notice had been served; the respondent accepted that these facts deserved consideration. The matter was remanded for fresh adjudication, with liberty to file a reply and to be heard before any further order. en-us Tue, 30 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756807 An assessment order confirming tax, interest and penalty was set aside because the assessee claimed non-receipt of the show cause notice and denial of an effective opportunity to respond. The Delhi HC noted the explanation that GST registration had been cancelled, the authorised signatory had died, the portal was inaccessible, and no physical notice had been served; the respondent accepted that these facts deserved consideration. The matter was remanded for fresh adjudication, with liberty to file a reply and to be heard before any further order. Case-Laws GST Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756807