https://www.taxtmi.com/caselaws?id=757801 The HC set aside GST assessment and demand orders because notices were uploaded only on the portal and were not effectively served on the petitioner. As the small concern was not shown to have had real notice, it was denied a proper chance to file a reply or seek personal hearing, and the orders were treated as ex parte and unsustainable. The Court held that such denial of notice and hearing violated principles of natural justice and constitutional guarantees of equality and the right to carry on business. The matter was remanded for fresh consideration after giving the petitioner an opportunity to respond and be heard. en-us Wed, 07 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 23:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757801 The HC set aside GST assessment and demand orders because notices were uploaded only on the portal and were not effectively served on the petitioner. As the small concern was not shown to have had real notice, it was denied a proper chance to file a reply or seek personal hearing, and the orders were treated as ex parte and unsustainable. The Court held that such denial of notice and hearing violated principles of natural justice and constitutional guarantees of equality and the right to carry on business. The matter was remanded for fresh consideration after giving the petitioner an opportunity to respond and be heard. Case-Laws GST Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757801